Notification No. 11/2017
Date: June 28, 2017
Subject: Activities by Government under Article 243G treated neither as supply of goods nor supply of services.
Description:
This notification declares that activities undertaken by the Central Government, State Government or local authorities in discharge of functions entrusted to Panchayats under Article 243G of the Constitution shall be treated neither as a supply of goods nor as a supply of services. The provision excludes such sovereign functions from the scope of GST.
Issued for earlier notification?
No — this is an independent classification notification.