Chapter 39

Municipal services

 

Effective date:

(1st July, 2012)

Scope of Exempt Service –

Services by a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.

 

Meaning & definitions:

governmental authority” means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W of the Constitution;

 

(See Notification no. 25/2012 dated 20.06.2012, effective from 01.07.2012)