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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Municipal function activities excluded from supply classification; amendment treats services linked to municipal functions as neither goods nor services.</h1> The amendment to Notification No.14/2017 inserts 'or Union territory' after 'State Government' and adds 'or to a Municipality under article 243W of the Constitution' after 'Constitution', thereby excluding services relating to functions entrusted to municipalities under Article 243W from being classified as a supply of goods or services under the notification.

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