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of <h1>Assam GST Act: Govt. Services as Public Authorities Not Taxable, Includes Panchayat Functions under Article 243G, Effective July 2017.</h1> The Government of Assam, under the Assam Goods and Services Tax Act, 2017, has issued a notification stating that certain activities or transactions carried out by the Central Government, State Government, or local authorities, when acting as public authorities, will not be considered as a supply of goods or services. Specifically, services related to functions entrusted to a Panchayat under Article 243G of the Constitution are included. This notification, authorized by the Governor and recommended by the Council, is effective from July 1, 2017.
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