Services related to Panchayat functions are not treated as supply, excluding them from GST coverage for public authority activities. The State notification declares that activities or transactions undertaken by the Central Government, State Government or any local authority while acting as a public authority shall be treated neither as a supply of goods nor a supply of service, explicitly including services in relation to functions entrusted to a Panchayat under article 243G of the Constitution.
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.
Services related to Panchayat functions are not treated as supply, excluding them from GST coverage for public authority activities.
The State notification declares that activities or transactions undertaken by the Central Government, State Government or any local authority while acting as a public authority shall be treated neither as a supply of goods nor a supply of service, explicitly including services in relation to functions entrusted to a Panchayat under article 243G of the Constitution.
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