Supplies neither goods nor services UTGST Act – Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017
(Last Updated On: June 29, 2017)

Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act vide Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2017-Union Territory Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R……(E).- In exercise of the powers conferred by clause (i) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with 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 243G 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

Download Complete PDF Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

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2 thoughts on “Supplies neither goods nor services UTGST Act – Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

  1. Pingback: Section 7 CGST Act 2017 - Scope of supply - Tax Heal

  2. Pingback: Section 21 UTGST Act 2017- Application of provisions of Central Goods and Services Tax Act - Tax Heal

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