SUPPLY OF GOODS AND SERVICE TO PANCYAT AND GOVERNMENT DEPARTMENTS

[IRFAN KHAN]

PLEASE LET ME KNOW WHETHER SUPPLY OF GOODS AND SERVICE TO PANCHAYAT AND OTHER STATE GOVERNMENT DEPARTMENT IS EXEMPT FROM GST, IF SO PLEASE PROVIDE NOTIFICATION.WHAT IS TAXABILITY OF WORKS CONTRACT SUPPLY TO PANCHAYAT. WILL THIS ALSO BE TAXABLE UNDER GST?

PLEASE ENLIGHTEN WITH SUITABLE PROVISION OF GST LAWS

THANX AND REGARDS

AI Summary

GST exemption for panchayat-related services: nil tax on pure services and composite supplies with limited goods value.
Pure services provided to government entities for functions entrusted to a Panchayat or Municipality attract a nil rate of central tax; qualifying composite supplies with a limited goods component likewise attract nil rate. These exemptions apply as CGST/SGST for intra-state supplies and as IGST for inter-state supplies under the corresponding notifications, subject to the conditions on supply nature and value composition.