https://www.taxtmi.com/caselaws?id=799325 Weekly-market fee collection rights leased by a Town Panchayat to a tender contractor remain activities connected with the Panchayat function of markets and fairs where the Panchayat prescribes fees, issues receipts in its name, and retains control. Outsourcing collection for operational convenience does not convert that public-authority function into an independent commercial activity. As an activity undertaken by a local authority in relation to a function entrusted to Panchayats under Article 243G, the arrangement is treated as neither a supply of goods nor a supply of services under the GST framework and is therefore outside GST. en-us Mon, 10 Aug 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799325 Weekly-market fee collection rights leased by a Town Panchayat to a tender contractor remain activities connected with the Panchayat function of markets and fairs where the Panchayat prescribes fees, issues receipts in its name, and retains control. Outsourcing collection for operational convenience does not convert that public-authority function into an independent commercial activity. As an activity undertaken by a local authority in relation to a function entrusted to Panchayats under Article 243G, the arrangement is treated as neither a supply of goods nor a supply of services under the GST framework and is therefore outside GST. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799325