Activities not to be considered neither supply of goods nor services - 14/2017-State Tax (Rate) - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 14/2017-State Tax (Rate) Dated the 30th June, 2017. No.(GHN- 43)GST-2017/S.7(2) (1)-TH:- In exercise of the powers conferred by sub-section (2) of section 7 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) , the Government of Gujarat, 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. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.