Held- Pure Services provided “in relation to any function” entrusted to a municipality under Article 243W of the Constitution of India is eligible for exemption from GST. Clearly the exemption should be directly related to the functions enumerated under Article 243W of the Constitution of India.

Thus, the applicant is providing data and voice services to GHMC and to the employees of the municipalities and general purpose for office a.....

Held- In terms of Sec. 2(69) of the CGST Act, the recipient of the service i.e. GHMC falls within the definition of ‘local authority’ and hence the services provided by the applicant are said to have been rendered to the local authority.

The applicant have not produced any evidence by way of contract/agreement/other document during written/oral submissions suggesting that the services provided by them do not involve any supply of goo.....