Activities not to be considered neither supply of goods nor services - 14/2017-State Tax (Rate) - S.O. 044 - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT ----------------- NOTIFICATION Dated 29th June, 2017 NOTIFICATION No. 14/2017 State Tax (Rate) S.O-44- In exercise of the powers conferred by sub-section (2) of section 7 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) , the State 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. [File.No Va Kar / GST / 04/ 2017] By the order of the Governor of Jharkhand K.K. Khandelwal, Principal Secretary-cum-Commissioner