Rules for parking fee collection

I think it is liable to GST...

It is informed that under the GST law, “Parking Lot Services” fall under HSN Code No.996743 and liable to GST at18% on the parking charges paid

As per Notification 12/2017 CT (r): Under S.no.4:
Services by Central Government, State
Government, Union territory, local
authority or governmental authority by
way of any activity in relation to any
function entrusted to a municipality under
article 243 W of the Constitution Is Nil Rated
And
Parking Services are cover under Article 243 W Hence its exempted

Hello.. your answer contradict other answers. Can you explain in detail.. in following case. A is a company registered under GST is in contract with municipal corporation for operations of pay and park i.e. collecting parking fees from general public as per tariff given by municipal corporation and pay rent or license fees to municipal corporation. In this there are two transactions one between Company A and general public and between Company A and municipal corporation. Municipal corporation is demanding gst for license fees saying its rental income and when it comes to general public how it should be framed. Pls explain. Thanks