Notification No. 17/2018
Date: December 26, 2018
Subject: Clarification that functions under Article 243W are neither supply of goods nor services
Description:
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).