Neither Goods Nor Supply 243G - SGST - 14/2017-State Tax (Rate) - Bihar SGST

The 29th June 2017 Notification No. 14/2017-State Tax (Rate) S.O. 91, dated 29th June 2017- In exercise of the powers conferred by sub-section (2) of section 7 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017) , the Governor of Bihar, 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. [(File No. Bikri-kar/GST/vividh-13/2017-14)] By the order of Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary, Commercial Taxes Department.