Case of Sthapatya Consultations Pvt Ltd, AAR Maharashtra Ruling Dated 29th April 2025. AAR held that services provided to municipal councils for the purpose of property tax assessment are not exempt from GST. It determined that while these are pure services provided to a local authority, they do not fall under the specific functions entrusted to a municipality under Article 243W of the Constitution, which is a mandatory condition for availing the exemption.