Important Keyword: F. No.334/1/2017 -TRU, Notification No. 14/2017-Union Territory Tax (Rate), Section 21 UTGST Act 2017.

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

New Delhi, the 28^th June, 2017

Notification No. 14/2017-Union Territory 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 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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 1^st day of July, 2017.

(Ruchi Bisht)
Under Secretary to the
Government of India

Read More: Notification No. 18/2017 – Integrated Tax (Rate): IGST exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Web Stories: Notification No. 18/2017 – Integrated Tax (Rate): IGST exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Official Income Tax Return filing website: https://incometaxindia.gov.in/