Activities of MPs, MLAs and panchayat members in that capacity are:

1. Schedule III para 3(a) puts the functions performed by Members of Parliament, State Legislature, Panchayats, Municipalities and other local authorities outside GST. 2. Their honorarium / sitting fees are therefore not taxable. 3. Para 3(b) similarly covers constitutional duties (e.g. President, Judges). _Source: ICAI BoS CA Final Paper 8, Ch 3 "Levy and Collection of Tax", §Sched III para 3_