AAR, GST exempt on Weekly Market Fee Collection by Panchayat: Case of Kannivadi Town Panchayat, AAR Tamil Nadu Ruling Dated 30th April 2025. The activity of leasing, to the tender contractor, the right to collect entry fees, for sell vegetables, fruits, birds and animals for venders/ farmers/ public in the open space / temporary tents on the days fixed for weekly market days would be covered under the function entrusted to Panchayat under Article 243G of the Constitution as a local authority engaged as public authority. Notification No. 14/2017 as amended, issued in terms of Section 7(2)(b) of CGST Act, is very much available to claim as the activity is ‘neither supply of goods nor supply of services’. (AAR Tamil Nadu Ruling Dated 30/04/2025)