Exclusion of Panchayat activities from supply: activities by public authorities are not treated as supply under GST. A notification under the proviso to sub section (2) of section 7 of the Assam GST Act excludes services by way of any activity in relation to a function entrusted to a Panchayat under article 243G from classification as a supply; when undertaken by the Central Government, State Government or any local authority as a public authority, such activities are treated as neither a supply of goods nor a supply of service for the purposes of Assam GST.
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.
Exclusion of Panchayat activities from supply: activities by public authorities are not treated as supply under GST.
A notification under the proviso to sub section (2) of section 7 of the Assam GST Act excludes services by way of any activity in relation to a function entrusted to a Panchayat under article 243G from classification as a supply; when undertaken by the Central Government, State Government or any local authority as a public authority, such activities are treated as neither a supply of goods nor a supply of service for the purposes of Assam GST.
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