Panchayat-function services excluded from GST supply classification, so public-authority activities are not treated as goods or services. Services provided by the Central Government, State Government or any local authority in their capacity as a public authority, specifically any activity in relation to a function entrusted to a Panchayat, are to be treated neither as a supply of goods nor as a supply of services for GST purposes; the notification removes such public-authority Panchayat-related activities from GST classification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Panchayat-function services excluded from GST supply classification, so public-authority activities are not treated as goods or services.
Services provided by the Central Government, State Government or any local authority in their capacity as a public authority, specifically any activity in relation to a function entrusted to a Panchayat, are to be treated neither as a supply of goods nor as a supply of services for GST purposes; the notification removes such public-authority Panchayat-related activities from GST classification.
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