Services relating to Panchayat functions not treated as supply under GST, excluding such public authority activities from supply classification. The State Government notifies that activities or transactions undertaken by the Central Government, State Government or any local authority as public authority, in relation to functions entrusted to a Panchayat, shall be treated neither as a supply of goods nor a supply of services under the GST provision; the notification includes an operative commencement provision making this exclusion effective from the stated commencement date.