In exercise of the powers conferred under sub-section (2) of Section 7 of the Himachal Pradesh Goods and Service Tax Act, 2017 (10 of 2017), the Governor, on the recommendations of the Council is pleased to notifiy 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 the 1st day of July, 2017.

By order,

Principal Secretary (E&T).