Nagaland GST Act: Public Authority Activities Exempted from Supply Definition; Includes Panchayat Functions under Article 243G. Effective July 2017.

The Government of Nagaland, under the Nagaland Goods and Services Tax Act, 2017, has issued a notification stating that certain activities or transactions conducted by the Central Government, State Government, or local authorities, when acting as public authorities, will not be considered as a supply of goods or services. Specifically, services related to functions entrusted to a Panchayat under Article 243G of the Constitution are included. This notification is effective from July 1, 2017.

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