In exercise of the powers conferred by sub-section (2) of section 7 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or Union territory 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 sendee, namely:-

"Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution or to a Municipality under article 243W of the Constitution."

2. This notification shall come into force from the 1st day of July, 2017.

(By order of the Lieutenant-Governor)

Dr. V. Candavelou, I.A.S.

Commissioner-cum-Secretary to Government (Finance).