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<h1>West Bengal GST Ordinance exempts government activities under Article 243G from being supply of goods/services, effective July 1, 2017.</h1> The Government of West Bengal, under the West Bengal Goods and Services Tax Ordinance, 2017, has issued a notification stating that certain activities or transactions conducted by the State Government, Central Government, or any local authority as a public authority will not be considered as a supply of goods or services. Specifically, services related to functions entrusted to a Panchayat under Article 243G of the Constitution are included. This notification, authorized by the Governor on the Council's recommendation, is effective from July 1, 2017.