Notifying the services provided by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of service.

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..... une, 2017 Dated, Thiruvananthapuram, 16th Mithunam, 1192 9th Ashadha, 1939. S. R. O. No. 373/2017.-In exercise of the powers conferred by sub-section (2) of section 7 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the Central Government .....

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..... are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services. Accordingly, the Government of Kerala has decided to notify the services provided by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution as neither as a suppl .....

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