CBIC inserts following explanation in Notification No. 8/2017- Integrated Tax (Rate) in Table, against serial number 3 (Related to Composite supply of works contract to Government)  , in column (3), in item (vi)-  For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.

Government of India
Ministry of Finance
(Department of Revenue)
New Delhi

Notification No. 18/2018-Integrated Tax (Rate)

Dated:  26th July, 2018

G.S.R. 686(E).- In exercise of the powers conferred by sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 683(E), dated the 28th June, 2017, hereby inserts following Explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:-

“Explanation. – For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.”.

2. This notification shall come into force with effect from 27th of July, 2018.

[F. No.354/13/2018-TRU]

(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: – The principal  Notification no.8/2017- Integrated Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and was last amended by notification No. 1/2018-Integrated Tax (Rate), dated the 25th January, 2018 vide number G.S.R. 69(E), dated the 25th January, 2018.

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