This notification amends Notification No. 11/2017–Integrated Tax (Rate) to clarify that activities undertaken by Central Government, State Government, Union Territory or municipalities under Article 243W of the Constitution are treated neither as supply of goods nor as supply of services. The amendment strengthens constitutional protection for sovereign and municipal functions.

Issued for earlier notification?
Yes — it amends Notification No. 11/2017–Integrated Tax (Rate).