Notification No. 14/2017-Union Territory Tax (Rate) [N10-15N]
As at 7 September 2026. In force from 1 July 2017.
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 1st day of July, 2017.
Made under
Recital: "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". Names clause (i) of section 21 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (0)
none
Acted on by (0)
none
Not held (2)
"section 21 of the Union Territory Goods and Services Tax Act, 2017"
"clause (i) of section 21 of the Union Territory Goods and Services Tax Act, 2017"