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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 14/2017-Central Tax (Rate)

New Delhi, the 28
th
June, 2017

G.S.R......(E).- In exercise of the powers conferred by sub-section (2) of section 7 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council hereby notifies that the following activities or transactions undertaken
by the Central Government or State Government or any local authority in which they are engaged as
public authority, shall be treated neither as a supply of goods nor a supply of service, namely:-

“Services by way of any activity in relation to a function entrusted to a Panchayat under
article 243G of the Constitution.”

2. This notification shall come into force with effect from the 1
st
day of July, 2017.


[F. No.334/1/2017 -TRU]


(Ruchi Bisht)
Under Secretary to the Government of India
notifications no 14 2017 central tax rate | iKargos