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of <h1>Government Activities Under Articles 243G and 243W Exempt from GST as Non-Supplies Per Notification No. 14/2017.</h1> Notification No. 14/2017-Central Tax (Rate) issued by the Government of India specifies that certain activities or transactions conducted by the Central Government, State Government, Union territory, or local authorities, when acting as public authorities, are not considered supplies of goods or services under the Central Goods and Services Tax Act, 2017. Specifically, this applies to services related to functions assigned to Panchayats under Article 243G or to Municipalities under Article 243W of the Constitution. This notification took effect on July 1, 2017, and was amended by Notification No. 16/2018-Central Tax (Rate) on July 26, 2018.
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