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. - G.O. (P) No. 75/2017/TAXES - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 75/2017/TAXES 30th June, 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 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 . This notification shall come into force with effect from the 1st day of July, 2017. By order of the Governor, MINHAJ ALAM, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) Sub-section (2) of section 7 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) provides that, such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they 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 supply of goods nor a supply of service. The notification is intended to achieve the above object.