Section 7(2) in The U.P. Goods and Services Tax Act, 2017
(2)Notwithstanding anything contained in sub-section (1),-(a)activities or transactions specified in Schedule III; or(b)such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council;shall be treated neither as a supply of goods nor a supply of services.
