Services related to municipal functions under Article 243W excluded from supply classification; notification extended to union territories. The notification amends No. 14/2017 by inserting 'or Union territory' after 'State Government' and adding 'or to a Municipality under article 243W of the Constitution' after 'Constitution', thereby extending coverage to Union territories and to activities relating to functions entrusted to municipalities under Article 243W, with such services treated neither as a supply of goods nor a service; effective retrospectively from 27th July, 2018.