Neither Goods Nor Supply 243G - SGST - 14/2017-State Tax (Rate) - Bihar SGST

Panchayat function services not treated as supply under GST, altering their goods-or-service classification for tax purposes.

The Bihar GST notification excludes activities undertaken by government or local authorities as public authorities from the scope of supply where those activities relate to functions entrusted to a Panchayat under Article 243G, treating such services as neither supply of goods nor supply of services and declaring an operative commencement date in the instrument.