Services related to Panchayat functions not treated as supply under GST, removing taxable character for public authority activities. Notification under the Maharashtra GST Act excludes activities or transactions undertaken by Central, State or local authorities as a public authority from being treated as supply of goods or supply of service, and specifically excludes 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 not treated as supply under GST, removing taxable character for public authority activities.
Notification under the Maharashtra GST Act excludes activities or transactions undertaken by Central, State or local authorities as a public authority from being treated as supply of goods or supply of service, and specifically excludes services in relation to functions entrusted to a Panchayat under Article 243G of the Constitution.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
