Non supply under GST: services related to Panchayat functions by public authorities are excluded from supply treatment. The State Government, invoking the GST Act provision and Council recommendations, notifies that activities or transactions undertaken by the Central Government, State Government or any local authority while engaged as a public authority shall be treated neither as supply of goods nor supply of service; specifically, services in relation to functions entrusted to a Panchayat under Article 243G are excluded from supply.