Municipal functions exclusion: services relating to functions entrusted to municipalities are excluded from being treated as taxable supplies. The notification amends the earlier State tax rate notification by inserting 'or Union territory' after 'State Government' and by inserting a reference to services provided 'to a Municipality under article 243W of the Constitution' after 'Constitution,' thereby treating services in relation to functions entrusted to municipalities under that constitutional provision as not constituting a supply of goods or services; the amendment takes effect from 27th July, 2018.