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of <h1>Amendment to Notification No. 14/2017: Services for Municipal Functions Under Article 243W Not Taxable as Goods or Services.</h1> Notification No. 16/2018-Central Tax (Rate) amends the earlier notification No. 14/2017-Central Tax (Rate) to specify that services related to functions entrusted to a municipality under Article 243W of the Constitution are neither considered a supply of goods nor services under the Central Goods and Services Tax Act, 2017. The amendment includes inserting 'or Union territory' after 'State Government' and adding 'or to a Municipality under article 243W of the Constitution.' This notification is effective from July 27, 2018, as per the Ministry of Finance, Government of India.
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