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Notification No. 11/2017 – Integrated Tax (Rate): To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act

by | May 6, 2024 | GST, 2017 Notifications, Integrated Tax (Rate) 2017 Notifications, Notifications | 0 comments

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Important Keyword: F. No.334/1/2017 -TRU, Notification No. 11/2017 – Integrated Tax (Rate), Section 7(2) CGST Act 2017, Section 20(i) IGST Act 2017.

[F. No.334/1/2017 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 28th June, 2017

Notification No. 11/2017 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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

Read More: Notification No. 12/2017 – Integrated Tax (Rate): To notify the supplies not eligible for refund of unutilized ITC under Integrated Goods and Services Tax Act

Web Stories: Notification No. 12/2017 – Integrated Tax (Rate): To notify the supplies not eligible for refund of unutilized ITC under Integrated Goods and Services Tax Act

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001187/ENG/Notifications