Notification No 14/2017 Central Tax (Rate) Dated 28th June 2017

Summary of Notification No 14/2017 Central Tax (Rate)

Notification No 14/2017 Central Tax (Rate) Dated 28th june 2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act vide Notification No 14/2017 Central Tax (Rate) Dated 28th June 2017 and as amended by Notification No 16/2018 Central Tax (Rate) Dated 26th July, 2017 

Read Notification No 14/2017 Central Tax (Rate)

 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-Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. 693(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
1 [or Union territory] 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 1[or to a Municipality under article 243W 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

1 Inserted by Notification No 16/2018 Central Tax (Rate) Dated 26th July, 2017  w.e.f. 27-7-2018.

Download Notification No. 14/2017-Central Tax (Rate) Dated 28th June, 2017 in Hindi and English

(Refer Page  162  of enclosed PDF )

Download Notification No 14/2017 Central Tax (Rate) , Print Notification No 14/2017 Central Tax (Rate), Notification No 14/2017 CT (Rate)

Related Topic on GST