Supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act – IGST Notification No. 11/2017 – Integrated Tax (Rate) dated 28.06.2017

MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 28th June, 2017

No. 11/2017- Integrated Tax (Rate)

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 ¹[or Union territory] 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 ¹[or to a Municipality under article 243W 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 Secy.

Reference:

1. Inserted by Notification No. 17/2018- Integrated Tax (Rate) dated 26th July, 2018, w.e.f. 27.07.2018.