Services by public authorities for Panchayat functions excluded from supply under GST, altering classification and tax scope. Activities or transactions undertaken by the Central Government, State Government or any local authority when engaged as a public authority consisting of services by way of any activity in relation to a function entrusted to a Panchayat under Article 243G are declared to be neither a supply of goods nor a supply of services for purposes of Uttar Pradesh GST, with the exclusion effective from July 1, 2017.
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 by public authorities for Panchayat functions excluded from supply under GST, altering classification and tax scope.
Activities or transactions undertaken by the Central Government, State Government or any local authority when engaged as a public authority consisting of services by way of any activity in relation to a function entrusted to a Panchayat under Article 243G are declared to be neither a supply of goods nor a supply of services for purposes of Uttar Pradesh GST, with the exclusion effective from July 1, 2017.
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