Services related to Panchayat functions excluded from taxable supply, removing those public-authority activities from GST coverage. Services provided in relation to functions entrusted to a Panchayat under Article 243G, when undertaken by the Central Government, a State Government or any local authority in their capacity as public authorities, are notified to be treated neither as a supply of goods nor as a supply of services, thereby excluding such activities from the taxable supply net under the goods and services tax ordinance.