Exempted services — The issue for decision in this case is whether the cleaning services rendered by the applicant to Northern Railways are exempted from payment of GST under S. No. 3 of the Notification No. 09/2017 - Integrated Tax (Rate) dated 28.06.2017, and parallel notifications of CGST and SGST, which covers Pure Services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity by way of any activity in relation to any function entrusted to a Municipality under Article 243W of the Constitution. Authority for Advance Rulings Delhi held that:—It is held that the cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the Notification No. 09/2017 - Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 - Integrated Tax (Rate) dated 25.01.2018 and parallel Notifications of CGST and SGST.[2018] 51 TUD 61 (AAR-DELHI)