CBIC notifies vide Notification No. 17/2018-Integrated Tax (Rate), Dated: 26th July, 2018 with effect from 27th of July, 2018 that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

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

Notification No. 17/2018-Integrated Tax (Rate), Dated: 26th July, 2018

G.S.R. 685(E).- In exercise of the powers conferred by clause (i) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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 makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 11/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 686(E), dated the 28th June, 2017, namely:-

In the said notification, in the first paragraph,-

(i) after the words “State Government”, the words “or Union territory” shall be inserted;

(ii) after the word “Constitution”, the words “or to a Municipality under article 243W of the Constitution” shall be inserted.

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. 11/2017- Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 686 (E), dated the 28th June, 2017.

More Under Goods and Services Tax

One Comment

  1. VIVEK RAJ says:

    Sir,
    I am a individual direct selling agent supplying services to Banks , i want to know that after this notification dated 26-07-18 , should i have to raise bill to bank without charging GST as I am GST registered Individual & how i have to file GSR1 & GSR3B.
    Bank will directly pay GST amount on my supplies of services to GST department insted of paying to me.
    and i do not have to pay any GST amount to government on my receipts of Services.

    Thank You

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

June 2021
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930