Finance Minister, Nirmala Sitharaman in the latest GST Council Meeting exempted pure and composite services provided to Central/State/UT governments and local authorities on any function entrusted to Panchayat/ Municipality. According to Article 243G of the Constitution, State Legislatures may by law endow Panchayats with such powers and authority as may be necessary to enable them to function as institutions of self-government.
Source Taxscan
