Supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act - 14/2017 - Union Territory GST (UTGST) Rate

Government of India Ministry of Finance (Department of Revenue) Notification No. 14/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R......(E). - In exercise of the powers conferred by clause (i) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) , read with 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 1 [or Union territory] 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 [or to a Municipality under article 243W of the Constitution]. 2. This notification shall come into force with effect from the 1st day of July, 2017. [F. No.334/1/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India ******************** Notes: 1. Inserted vide Notification No. 16/2018-Union Territory Tax (Rate) Dated 26-07-2018 2. Inserted vide Notification No. 16/2018-Union Territory Tax (Rate) Dated 26-07-2018