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GST Implications on Services Provided to Panchayats and Municipalities: Constitutional Framework & Exemption Explained



1. Constitutional Framework of Local Self-Government The Constitution of India envisages a robust system of local self-government through Panchayats and Municipalities, introduced by the 73rd and 74th Constitutional Amendments. Articles 243A to 243O deal with Panchayats (rural local bodies) Art

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About the Author

CA in Practice

My self is CA Amit Harkhani. Cleared CA Final in Nov 2014 attempt. Past Experience in Classic Marble Co. Pvt. Ltd. Now in CA Practice since July 2017.


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