AAR explains Function entrusted to a Panchayat/Municipality for concessional GST

In re Jayshreeben Rameshchandra Kothari (GST AAR Gujarat) We find that during the course of discharge of various functions by various entities, different work orders are issued according to which services are provided by the applicant. The scope of work as defined in the Work Orders submitted by the applicant on sample basis do not get covered under any such activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243W of the Constitution of India. Since the applicant, ...