SECTION 7 [SCOPE OF SUPPLY ] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 –
NOTIFIED ACTIVITIES WHICH SHALL BE TREATED AS NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICE
NOTIFICATION NO.FTX.56/2017/27, DATED 29-6-2017
In exercise of the powers conferred under the proviso to sub-section (2) of section 7 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, 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.