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of <h1>Puducherry GST Act: Govt Activities as Public Authority Exempt from Supply Definition; Panchayat Functions Included.</h1> The Government of Puducherry issued a notification under the Puducherry Goods and Services Tax Act, 2017, stating that activities or transactions conducted by the Central Government, State Government, or any local authority, when acting as a public authority, are not considered as a supply of goods or services. Specifically, services related to functions assigned to a Panchayat under Article 243G of the Constitution are included. This notification, authorized by the Lieutenant-Governor on the Council's recommendation, takes effect from July 1, 2017.
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