Professional tax filing services for BWSSB don't qualify for exemption as it's not a local authority & services aren't for panchayat/municipality functions.

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Full Text of the Document

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....Professional services for assistance in filing corporate tax returns provided to BWSSB do not qualify as exempt supply under SI No. 3 (chapter 99) of Notification 12/2017-Central Tax (Rate) dated 28 June 2017. BWSSB is not a Local Authority as its members are appointed by State Government, not elected through direct elections. BWSSB is neither State Government nor Local Authority, failing the first condition. The services are not provided in relation to functions entrusted to Panchayat or Municipality under Articles 243G or 243W of Constitution, failing the second condition. Hence, the services are not exempt under the said notification.....