Supplies which shall be treated neither as a supply of goods nor a supply of services under SGST [section 7(2)] - 1138-F.T.-14/2017-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1138-F.T. Dated Howrah, the 28th day of June, 2017 No. 14/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (2) of section 7 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017) , the Governor, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the State Government or Central 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 of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint Secretary to the Government of West Bengal.