Neither supply of goods nor services: activities related to Panchayat functions are excluded from taxable supply under OGST. The State notifies that activities or transactions by the Central Government, State Government or any local authority in their capacity as public authorities shall be treated neither as a supply of goods nor a supply of services; specifically, services in relation to any function entrusted to a Panchayat under the Constitution are excluded from supply characterization.
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.
Neither supply of goods nor services: activities related to Panchayat functions are excluded from taxable supply under OGST.
The State notifies that activities or transactions by the Central Government, State Government or any local authority in their capacity as public authorities shall be treated neither as a supply of goods nor a supply of services; specifically, services in relation to any function entrusted to a Panchayat under the Constitution are excluded from supply characterization.
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