Activities not to be considered neither supply of goods nor services - KA.NI.-2-845/XI-9(47)/17 - Uttar Pradesh SGST

NOTIFICATION No. KA. NI.-2-845/XI-9(47)/17-U.P.Act-1-2017-Order-(12)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by sub-section (2) of section 7 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) , the Governor, on the recommendations of the Council, is pleased to notify that the following activities or transactions undertaken by the Central Government or the 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 services, 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 1 st day of July, 2017. By Order, ( S. Rajalingam ) Vishesh Sachiv