Notification No. 16/2018 -GST Update

Gist of Amendments
In terms of Notification No. 14/2017- Central Tax (Rate)dated June 28, 2017, services by way of any activity in relation to a function entrusted to a Panchayat under Article 243G of the Constitution, undertaken by CG, SG or any local authority was neither treated as a supply of goods nor services.
Now, this notification has been amended to include services by way of any activity in relation to a function entrusted to a Municipality under Article 243W of the Constitution. Thus, the same shall also be treated neither as a supply of goods nor services.
Further, now these services undertaken by union territories shall also be given same treatment.