The Central Government of India Vide Notification No: 16/2018 Central Tax (Rate) dated July 26, 2018, has further amended the N.No 14/2017 Central Tax (Rate) Dated June 28, 2017 which states that the Central Government or State Government or any local authority or union territory in which they are engaged as public authority by way of Services in relation to a function entrusted to a Panchayat, Municipality under article 243W of the Constitution shall be treated neither as a supply of goods nor a supply of service.