Where professional services provided by applicant-assessee are not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of Constitution or in relation to any function entrusted to a Municipality under article 243W of Constitution, therefore, services provided by applicant-assessee to BWSSB are not exempt as per Entry No. 3 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017 – Ernst & Young LLP, In re – [2024] 164 taxmann.com 359 (AAR – KARNATAKA)