Seeks to amend notification No. 14/2017- Union Territory Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
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Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-16-2018-utgst-rate-english.pdf