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<h1>India Clarifies Non-Supply Activities by Authorities Under GST Act, 2017 for Panchayat and Municipality Functions.</h1> The Government of India issued Notification No. 14/2017 under the Union Territory Goods and Services Tax Act, 2017, stating that certain activities or transactions by the Central Government, State Government, Union Territory, or local authorities, when acting as public authorities, will not be considered as a supply of goods or services. Specifically, this applies to services related to functions entrusted to a Panchayat under Article 243G or a Municipality under Article 243W of the Constitution. This notification is effective from July 1, 2017.