Notification No. 14/2017
Date: June 28, 2017
Subject: Activities to be treated neither as supply of goods nor supply of services
Description:
This notification declares that services by the Central Government, State Government or local authority in relation to functions entrusted to a Panchayat under Article 243G of the Constitution shall be treated neither as a supply of goods nor as a supply of services. This clarification keeps such sovereign functions outside the scope of GST.
Issued for earlier notification?
No — issued under section 7(2) of the CGST Act.