Task: Question Answering
Input (English): Passage: The government of India is based on a tiered system, in which the Constitution of India delineates the subjects on which each tier of government has executive powers. The Constitution originally provided for a two-tier system of government, the Union Government (also known as the Central Government), representing the Union of India, and the State governments. Later, a third tier was added in the form of Panchayats and Municipalities. In the current arrangement, The Seventh Schedule of the Indian Constitution delimits the subjects of each level of governmental jurisdiction, dividing them into three lists: Question: When the third tiere was added on, what is it in form of? 
Output (English): Panchayats and Municipalities