Municipal services

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..... ality under article 243 W of the Constitution. From 13.4. 2016 - Not. 22/2016 - Dated 13-4-2016 39. Services by a government,a local authority, governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Amending notes: in entry 39, after the words Services by , the words Government, .....

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..... of the Constitution ] From 14.5.2015 65B (26A) Government means the Departments of the Central Government, a State Government and its Departments and a Union territory and its Departments, but shall not include any entity, whether created by a statute or otherwise, the accounts of which are not required to be kept in accordance with article 150 of the Constitution or t .....

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..... nder article 371A of the Constitution ; CIRCULAR NO. 192/02/2016-Service Tax Regulation of land-use, construction of buildings and other services listed in the Twelfth Schedule to the Constitution which have been entrusted to Municipalities under Article 243W of the Constitution , when provided by governmental authority are already exempt under Notification No. 25/2012 .....

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