Exclusion of Panchayat-related activities: such activities by public authorities are not treated as supply of goods or services. 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; this exclusion specifically covers services by way of any activity in relation to a function entrusted to a Panchayat under the Constitution and takes effect from the stated commencement date under the State GST scheme.