Municipal functions exclusion: services related to municipal functions are not treated as supplies under the IGST notification, extending applicability to union territories. The IGST notification is amended to add 'or Union territory' after 'State Government' and to add reference to a municipality under Article 243W after 'Constitution,' so that services by way of any activity in relation to a function entrusted to a municipality under Article 243W are treated neither as a supply of goods nor as a supply of services. The amendment is effective from 27th July, 2018.