Treatment of activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority. - G.O.Ms. No. 14/2017- Puducherry GST (Rate) - Puducherry SGST
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Public authority exclusion: activities related to Panchayat functions are not treated as supplies under GST law. Notification under the Puducherry GST declares activities by Central, State or local authorities acting as a public authority shall be treated neither as a supply of goods nor a supply of service. It explicitly excludes services related to functions entrusted to a Panchayat under article 243G of the Constitution from the GST supply ambit, effective from the first day of July, 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.
Public authority exclusion: activities related to Panchayat functions are not treated as supplies under GST law.
Notification under the Puducherry GST declares activities by Central, State or local authorities acting as a public authority shall be treated neither as a supply of goods nor a supply of service. It explicitly excludes services related to functions entrusted to a Panchayat under article 243G of the Constitution from the GST supply ambit, effective from the first day of July, 2017.
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