Is GST registration require for gram panchayat if yes then what document required for registration

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If we look at exemption list where one clause which exempt all activities of panchayat register under section 243G of constitution of India. 

Replies (3)
If gram panchayat is providing services under section 243G then no GST.
if it is providing any other taxable services then it requires registration according to me
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But in GST regime only 3 government activities are taxable in which provider will liable to pay tax .otherwise either recipient will liable to pay tax under RCM or activities will exempt. 


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