{"id":76689,"date":"2026-09-19T08:20:50","date_gmt":"2026-09-19T08:20:50","guid":{"rendered":""},"modified":"2026-09-19T08:20:50","modified_gmt":"2026-09-19T08:20:50","slug":"weekly-market-fee-collection-rights-leased-by-panchayats-remain-public-authority-functions-and-fall-outside-gst-when-linked-to-markets-and-fairs","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76689","title":{"rendered":"Weekly-market fee collection rights leased by Panchayats remain public-authority functions and fall outside GST when linked to markets and fairs."},"content":{"rendered":"<p>Weekly-market fee collection rights leased by Panchayats remain public-authority functions and fall outside GST when linked to markets and fairs.<br \/>Case-Laws<br \/>GST<br \/>Leasing by a Town Panchayat of weekly-market entrance-fee collection rights to tender contractors is undertaken in its capacity as a public authority where it directly relates to the statutory function of markets and fairs. The phrase &#8220;in relation to&#8221; covers integral, incidental and ancillary arrangements needed to discharge that function. Contractors&#39; collection under Panchayat-prescribed fees, receipts and conditions does not change the activity&#39;s statutory character or make it independently commercial. The leasing is neither a supply of goods nor a supply of services and therefore falls outside GST under the applicable notification.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103967\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Weekly-market fee collection rights leased by Panchayats remain public-authority functions and fall outside GST when linked to markets and fairs.Case-LawsGSTLeasing by a Town Panchayat of weekly-market entrance-fee collection rights to tender contracto&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76689","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76689"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76689\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}