Page 165 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : SHREE HARI ENGINEERS & CONTRACTORS 403
Functions entrusted to the Panchayats by Article 243G of the Constitution of
India :
(1) Agriculture, including agricultural extension.
(2) Land improvement, implementation of land reforms, land
consolidation and soil conservation.
(3) Minor irrigation, water management and watershed devel-
opment.
(4) Animal husbandry, dairying and poultry.
(5) Fisheries.
(6) Social forestry and farm forestry.
(7) Minor forest produce.
(8) Small scale industries, including food processing industries.
(9) Khadi, village and cottage industries.
(10) Rural housing.
(11) Drinking water.
(12) Fuel and fodder.
(13) Roads, culverts, bridges, ferries, waterways and other means
of communication.
(14) Rural electrification, including distribution of electricity.
(15) Non-conventional energy sources.
(16) Poverty alleviation programme.
(17) Education, including primary and secondary schools.
(18) Technical training and vocational education.
(19) Adult and non-formal education.
(20) Libraries.
(21) Cultural activities.
(22) Markets and fairs.
(23) Health and sanitation, including hospitals, primary health
centres and dispensaries.
(24) Family welfare.
(25) Women and child development.
(26) Social welfare, including welfare of the handicapped and men-
tally retarded.
(27) Welfare of the weaker sections, and in particular, of the
Scheduled Castes and the Scheduled Tribes.
(28) Public distribution system.
(29) Maintenance of community assets.
Functions entrusted to the municipalities under 243W of the Constitution of
India :
(1) Urban planning including town planning.
(2) Regulation of land-use and construction of buildings.
(3) Planning for economic and social development.
(4) Roads and bridges.
GST LAW TIMES  16th July 2020  165