Supplies which shall be treated neither as a supply of goods nor a supply of service under the Telangana Goods and Services Tax Act, 2017 - 14/2017-State Tax (Rate) - Telangana SGST
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Public authority activities excluded from supply under GST: services relating to functions entrusted to panchayats are not treated as supplies. Services by the Central Government, State Government, or any local authority when acting as a public authority, consisting of activities in relation to functions entrusted to a Panchayat under article 243G, are excluded from being treated as a supply of goods or a supply of services under the Telangana GST framework by executive notification.
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.
Public authority activities excluded from supply under GST: services relating to functions entrusted to panchayats are not treated as supplies.
Services by the Central Government, State Government, or any local authority when acting as a public authority, consisting of activities in relation to functions entrusted to a Panchayat under article 243G, are excluded from being treated as a supply of goods or a supply of services under the Telangana GST framework by executive notification.
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