Public authority activities not treated as supply: Panchayat functions excluded from GST treatment, effective immediately. Notification under the Jammu and Kashmir GST Act states that activities or transactions undertaken by Central, State or local authorities as public authorities consisting of services in relation to a function entrusted to a Panchayat under the Panchayati Raj law shall be neither a supply of goods nor a supply of service; the notification is issued under the Act and comes into force immediately.