Taxation News and Guide

CGST – Notification No. 14/2017 – Central Tax (Rate), dated 28.06.2017

CGST – Notification No. 14/2017 – Central Tax (Rate), dated 28.06.2017 – To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act.

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 14/2017-Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R……(E).- In exercise of the powers conferred by sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 243 G of the Constitution.”

2. This notification shall come into force with effect from the 1st day of July, 2017.

[F. No.334/1/2017 -TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Click on the below link to Read/ Download the CGST – Notification No. 14/2017 – Central Tax (Rate), dated 28.06.2017.

CGST - Notification No. 14/2017 - Central Tax (Rate), dated 28.06.2017
248.1 KiB
5 Downloads
Details