Supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act - 14/2017 - Union Territory GST (UTGST) Rate

Service exclusion for public authority activities: governmental functions related to Panchayats and Municipalities are not taxable supplies.

Services by way of any activity in relation to functions entrusted to a Panchayat, and as later amended to include functions entrusted to a Municipality, when undertaken by the Central Government, a State Government, a Union territory or any local authority in which they act as a public authority, shall be treated neither as a supply of goods nor a supply of services under the Union Territory Goods and Services Tax framework, as notified under the relevant UTGST Rate notification.