Notification No 16/2018 Central Tax (Rate) : Services to municipality neither supply of good nor a service.

By | July 27, 2018
(Last Updated On: August 4, 2018)

Notification No 16/2018 Central Tax (Rate)

Summary of Notification No 16/2018 Central Tax (Rate)

Notification No 16/2018 Central Tax (Rate) Dated 26th July, 2017 Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

Read Notification No 16/2018 Central Tax (Rate)

[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. 16/2018-Central Tax (Rate)

New Delhi, the 26th July, 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 makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.14/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 693(E), dated the 28th June, 2017, namely:-

In the said notification, in the first paragraph,-

(i) after the words “State Government”, the words “or Union territory” shall be inserted;

(ii) after the word “Constitution”, the words “or to a Municipality under article 243W of the Constitution” shall be inserted.

2. This notification shall come into force with effect from 27th of July, 2018.

[F. No.354/13/2018 -TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: -The principal notification 14/2017 – Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 693 (E), dated the 28th June, 2017.

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Notification No 16/2018 Central Tax (Rate)

Print Notification No 16/2018 Central Tax (Rate), Download Notification No 16/2018 Central Tax (Rate),Notification No 16/2018 CT(Rate)

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  1. Pingback: All New GST Notifications 26.07.2018 Issued by CBIC - Tax Heal

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