THE ACTIVITIES OR TRANSACTIONS UNDERTAKEN BY THE GOVERNMENT OR LOCAL AUTHORITY WHICH SHALL NOT TREATED AS SUPPLY OF GOODS OR SERVICES. - G.O.Ms. No. 261 - Andhra Pradesh SGST
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Public authority activities not treated as supply under GST: activities related to Panchayat functions excluded from supply treatment. Activities or transactions undertaken by the Central Government, State Government or any local authority in which they act as a public authority shall not be treated as supply of goods or services; specifically, services by way of any activity in relation to a function entrusted to a Panchayat under Article 243G are excluded from supply treatment under the Andhra Pradesh GST Act, effective from 1 July 2017.
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.
Public authority activities not treated as supply under GST: activities related to Panchayat functions excluded from supply treatment.
Activities or transactions undertaken by the Central Government, State Government or any local authority in which they act as a public authority shall not be treated as supply of goods or services; specifically, services by way of any activity in relation to a function entrusted to a Panchayat under Article 243G are excluded from supply treatment under the Andhra Pradesh GST Act, effective from 1 July 2017.
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