The AAR, Kerala, in the matter of M/s. Manappuram Finance Limited [Advance Ruling No. KER/13/2023 dated April 03, 2023] ruled that the payment made to the state government for the change of land description does not attract GST since the service provided by the State government are covered is in relation to a function entrusted to the Panchayat under Article 243G of the Constitution.