Neither supply of goods nor supply of service: Panchayat entrusted functions treated outside GST scope from the notified effective date. The State Government, relying on sub section (2) of section 7 of the Sikkim Goods and Services Tax Act, notifies that activities or transactions by the Central Government, State Government or any local authority when engaged as a public authority shall be treated neither as a supply of goods nor a supply of service, specifically including services relating to functions entrusted to a Panchayat under the Constitution; the notification specifies its commencement from the stated effective date.
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.
Neither supply of goods nor supply of service: Panchayat entrusted functions treated outside GST scope from the notified effective date.
The State Government, relying on sub section (2) of section 7 of the Sikkim Goods and Services Tax Act, notifies that activities or transactions by the Central Government, State Government or any local authority when engaged as a public authority shall be treated neither as a supply of goods nor a supply of service, specifically including services relating to functions entrusted to a Panchayat under the Constitution; the notification specifies its commencement from the stated effective date.
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