Notification No. 16/2018
Date: July 26, 2018
Subject: Clarification that certain municipal and constitutional functions are not supply.
Description:
Summary:
This notification amends Notification No. 14/2017–Central Tax (Rate) to clarify that activities undertaken in relation to functions entrusted to a Municipality under Article 243W of the Constitution are neither a supply of goods nor a supply of services. The scope is also extended to Union Territories.
Issued for earlier notification?
Yes — amends Notification No. 14/2017–Central Tax (Rate).