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Notification No. 14/2017 – Central Tax (Rate): To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act

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Important Keyword: Section 7(2) CGST Act 2017, F. No.334/1/2017 -TRU, Notification No. 14/2017 – Central Tax (Rate).

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

New Delhi, the 28th June, 2017

Notification No. 14/2017 – Central 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 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. 20/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) to reduce Central Goods and Services Tax rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc., admission to planetarium, and, also to provide option to GTA & transport of passengers by motor cab service providers to avail full ITC & discharge Central Goods and Services Tax @ 6%

Web Stories: Notification No. 20/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) to reduce Central Goods and Services Tax rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc., admission to planetarium, and, also to provide option to GTA & transport of passengers by motor cab service providers to avail full ITC & discharge Central Goods and Services Tax @ 6%

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000987/ENG/Notifications

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