Pure services to State Govt related to Panchayat functions under Article 243G are GST exempt as per Entry 3 of Notification 12/2017-CTR.

The applicant provides pure services to the State Government by way of activities related to functions entrusted to a Panchayat under Article 243G of the Constitution. These pure services provided to the State Government are exempted from GST as per Entry No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017. The rent received from the Department of Social Welfare for rendering such services is not taxable under GST. .....

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