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<h1>Gujarat GST Notification: Government Services Under Article 243G Not Classified as Goods/Services from July 1, 2017.</h1> The Government of Gujarat, under the Gujarat Goods and Services Tax Act, 2017, issued Notification No. 14/2017-State Tax (Rate) on June 30, 2017. Effective from July 1, 2017, this notification declares that activities or transactions conducted by the Central Government, State Government, or local authorities as public authorities, specifically services related to functions entrusted to a Panchayat under Article 243G of the Constitution, are not considered supplies of goods or services. This decision follows recommendations from the Council and is issued by the Finance Department, Sachivalaya, Gandhinagar.