Treatment of activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority. - G.O.Ms. No. 14/2017- Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O.Ms. No. 14/2017- Puducherry GST (Rate) Puducherry, dated 29 JUN 2017 NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 7 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) , the Lieutenant-Governor, Puducherry, 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 1 st day of July, 2017. (By order of the Lieutenant-Governor) (Dr. V. CANDAVELOU, I.A.S.) Commissioner-cum-Secretary to Government (Finance)