Notify the following activities or transactions undertaken by the Central Government or State Government or any local authority - S.O.036/P.A.5/2017/S.7/2017. - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 30 th June, 2017 No. S.O. 36/P.A.5/2017/S.7/ 2017.- In exercise of the powers conferred by sub-section (2) of section 7 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) , and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to notify that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:- Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution . 2. This notification shall come into force on and with effect from the 1 st day of July, 2017. A. VENU PRASAD, Financial Commissioner Taxation and Secretary to Government of Punjab, Department of Excise and Taxation.