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<h1>Uttarakhand GST Notification: Govt Activities as Public Authority Not Considered Supply of Goods/Services, Effective July 1, 2017.</h1> The Government of Uttarakhand issued Notification No. 527/2017, dated June 29, 2017, under the Uttarakhand Goods and Services Tax Act, 2017. It declares that activities or transactions conducted by the Central Government, State Government, or any local authority, when acting as a public authority, are neither considered a supply of goods nor a supply of services. Specifically, services related to functions entrusted to a Panchayat under Article 243G of the Constitution fall under this exemption. This notification is effective from July 1, 2017.