Services provided by the government /local authority to the business entity

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....016 - [Note: Explanation was inserted vide Not. 26/2016 - Dated 20-5-2016] 48. Services provided by Government or a local authority to a business entity with a turnover up to rupees ten lakh in the preceding financial year Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to the following services, namely:- (a) servi....

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.... in accordance with article 150 of the Constitution or the rules made thereunder. 65B (31) "local authority" means- (a) a Panchayat as referred to in clause (d) of article 243 of the Constitution; (b) a Municipality as referred to in clause (e) of article 243P of the Constitution; (c) a Municipal Committee and a District Board, legally entitled to, or entrusted by the Government w....