Governmental Authority services exemption: qualifying public bodies' Panchayat related activities are exempt from GST. Services by a governmental authority relating to functions entrusted to a Panchayat under Article 243G are exempt from GST. Governmental Authority means an authority, board or other body set up by statute or established by government with predominant government participation or control to carry out functions entrusted to a municipality under Article 243W or to a Panchayat under Article 243G.
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.
Governmental Authority services exemption: qualifying public bodies' Panchayat related activities are exempt from GST.
Services by a governmental authority relating to functions entrusted to a Panchayat under Article 243G are exempt from GST. Governmental Authority means an authority, board or other body set up by statute or established by government with predominant government participation or control to carry out functions entrusted to a municipality under Article 243W or to a Panchayat under Article 243G.
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