Section 7(2) in The Punjab 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.
