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.