Since assessee provided services for selling space for advertisements in newspapers and other print media to Pune Municipal Corporation (PMC) and Pimpri Chinchwad Municipal Corporation (PCMC), and as these municipal corporations are constituted under Maharashtra Municipal Corporations Act, 1949, they satisfy definition of a Local Authority as per Section 2(69) of CGST Act, 2017 – Lokmat Media (P.) Ltd., In re – [2024] 165 taxmann.com 92 (AAR – MAHARASHTRA)