Public authority activities related to Panchayat functions excluded from GST treatment as supply under government notification. Activities or transactions undertaken by the Central Government, State Government or any local authority in which they are engaged as a public authority, when relating to functions entrusted to Panchayats under the Constitution, shall be treated neither as a supply of goods nor as a supply of service for GST purposes, by state notification operating from the stated commencement date.
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.
Public authority activities related to Panchayat functions excluded from GST treatment as supply under government notification.
Activities or transactions undertaken by the Central Government, State Government or any local authority in which they are engaged as a public authority, when relating to functions entrusted to Panchayats under the Constitution, shall be treated neither as a supply of goods nor as a supply of service for GST purposes, by state notification operating from the stated commencement date.
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