Treatment as neither goods nor services for Panchayat entrusted functions: public authority activities excluded from GST supply classification. Under the State GST Ordinance, activities undertaken by State Government, Central Government or any local authority as public authorities that relate to functions entrusted to a Panchayat under Article 243G are declared to be neither a supply of goods nor a supply of services; this exclusion is effective from 1 July 2017.