| Date: |
28-06-2017
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| Notification No: |
Notification No. 11/2017 - Integrated Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Integrated Tax (Rate)
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| File No: |
F. No.334/1/2017 -TRU |
| Subject: |
To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 11/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R......(E).- In exercise of the powers conferred by clause (i) of section
20 of the Integrated Goods and Services Tax Act, 2017 (13 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.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.334/1/2017 -TRU]
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