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of <h1>GST Exemption Clarified for Panchayati Raj Institution Training Bills Conducted by Government Authorities under Article 243G.</h1> The circular clarifies that the bills raised by a vendor organizer for conducting Panchayati Raj Institution (PRI) training are exempt from GST. The training, organized by Sahavagi Vikas Abhiyan under a tripartite MOU with SIRD and DRDA, is considered a composite supply of goods and services related to functions entrusted to a Panchayat under Article 243G. Since DRDA, Nuapada, and SIRD, Odisha are governmental authorities, the training service qualifies for GST exemption as per notifications under the CGST/OGST Act. Therefore, no GST should be levied on these training bills.
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