Notifies the following activities or transactions undertaken by the Central Government or State Government or any local authority. - 14/2017-State Tax (Rate) - Delhi SGST

Notification No. 14/2017-State Tax (Rate) Delhi, the 30th June, 2017 No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/378.- In exercise of the powers conferred by sub-section (2) of section 7 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) , the Lt. Governor of the National Capital Territory of Delhi, 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 Lt. Governor of the National Capital Territory of Delhi, S. K. GUPTA, Dy. Secy. VI (Finance)