Public authority activities related to Panchayat functions excluded from classification as supply under state GST, removing tax treatment. Activities or transactions undertaken by the Central Government, State Government or any local authority when they act as a public authority, comprising services by way of any activity in relation to functions entrusted to a Panchayat, are to be treated neither as a supply of goods nor as a supply of service under the Nagaland Goods and Services Tax Act, 2017.