Notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the Tripura State Goods and Services Tax Act [Section 7 (2)]. - 14/2017-State Tax (Rate) - Tripura SGST

Services related to Panchayat functions classified as neither supply of goods nor supply of services under state GST.

Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G, when undertaken by the Central Government, State Government or any local authority engaged as a public authority, are notified to be treated neither as a supply of goods nor a supply of services under the Tripura State Goods and Services Tax Act; the notification operates from the stated commencement date.