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<h1>Delhi Govt: Certain Govt Activities Not Considered Supply Under GST Act, 2017; Related to Panchayat Functions.</h1> The notification issued by the Delhi government under the Delhi Goods and Services Tax Act, 2017, specifies that certain activities or transactions conducted by the Central Government, State Government, or any local authority, when acting as a public authority, will not be considered as a supply of goods or services. Specifically, this applies to services related to functions assigned to a Panchayat under Article 243G of the Constitution. This notification is effective from July 1, 2017, as authorized by the Lieutenant Governor of the National Capital Territory of Delhi.