Notification No 11/2017 Integrated Tax (Rate) Dated 28th June, 2017
To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act vide Notification No 11/2017 Integrated Tax (Rate) Dated 28th June, 2017
[Notification No 17/2018 Integrated Tax (Rate) 26th July, 2018 Dated Seeks to amend notification No. 11/2017- Integrated 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. ]
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. 11/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 686(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.
[F. No.334/1/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Download Complete PDF Notification No 11/2017 Integrated Tax (Rate) Dated 28th June, 2017 in Hindi and English
(Refer Page 58 to 59 of enclosed PDF )
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