Services related to Panchayat functions are treated neither as supply of goods nor supply of service under state GST rules. Services by the Central Government, State Government or any local authority, when performed as a public authority in relation to functions entrusted to Panchayats under article 243G of the Constitution, are declared to be treated neither as supply of goods nor as supply of service under the State GST notification, thereby excluding those activities from GST taxability.
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 treated neither as supply of goods nor supply of service under state GST rules.
Services by the Central Government, State Government or any local authority, when performed as a public authority in relation to functions entrusted to Panchayats under article 243G of the Constitution, are declared to be treated neither as supply of goods nor as supply of service under the State GST notification, thereby excluding those activities from GST taxability.
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 
