Clause 1
1. 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.
The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.
References marked in the words above
- sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017
- section 20 of the Integrated Goods and Services Tax Act, 2017 / the register holds no page for the place cited, so nothing is marked for these words
- clause (i) of section 20 of the Integrated Goods and Services Tax Act, 2017 / the register holds no page for the place cited, so nothing is marked for these words