Section 2(16)(ii) in The Integrated Goods and Services Tax Act, 2017
(ii)established by any Government, with ninety per cent. or more participation by way of equity or control, to carry out any function entrusted [to a Panchayat under article 243G or] [Inserted by Act No. 32 of 2018, dated 29.8.2018.] to a municipality under article 243W of the Constitution;