| Date: |
28-06-2017
|
| Notification No: |
Notification No. 14/2017 - Central Tax (Rate)
|
| Issuing Authority: |
GST
|
| Type: |
Central Tax (Rate)
|
| File No: |
F. No.334/1/2017 -TRU |
| Subject: |
To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
|
|
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R......(E).- In exercise of the powers conferred by sub-section (2) of
section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
Central Government, on the recommendations of the Council hereby notifies that
the following activities or transactions undertaken by the Central Government or
State Government or any local authority in which they are engaged as public
authority, shall be treated neither as a supply of goods nor a supply of
service, namely:-
“Services by way of any activity in relation to a function entrusted to a
Panchayat under article 243G of the Constitution.”
2. This notification shall come into force with effect from the 1st day of
July, 2017.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.334/1/2017 -TRU]
|
|
|