Exclusion of public authority activities: activities relating to Panchayat functions are not treated as supply under GST. The State Government notifies that activities or transactions undertaken by the Central Government, State Government or any local authority in which they act as a public authority shall be treated neither as a supply of goods nor a supply of service, and specifically that services by way of any activity in relation to a function entrusted to a Panchayat are excluded from the GST supply definition.
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.
Exclusion of public authority activities: activities relating to Panchayat functions are not treated as supply under GST.
The State Government notifies that activities or transactions undertaken by the Central Government, State Government or any local authority in which they act as a public authority shall be treated neither as a supply of goods nor a supply of service, and specifically that services by way of any activity in relation to a function entrusted to a Panchayat are excluded from the GST supply definition.
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