Panchayat function activities excluded from GST classification; not treated as supply of goods or services. The state GST notification declares that services by the Central Government, State Government or any local authority, when engaged as a public authority in any activity relating to functions entrusted to a Panchayat, shall be treated neither as a supply of goods nor a supply of service for purposes of the GST law, with effect from the commencement date specified in the notification.
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.
Panchayat function activities excluded from GST classification; not treated as supply of goods or services.
The state GST notification declares that services by the Central Government, State Government or any local authority, when engaged as a public authority in any activity relating to functions entrusted to a Panchayat, shall be treated neither as a supply of goods nor a supply of service for purposes of the GST law, with effect from the commencement date specified in the notification.
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