Supplies neither goods not Services-Chhattishgarh GST-Notification No 14/2017-State Tax (Rate) [Chhattishgarh] Dated 28th June 2017
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 14/2017 – State Tax (Rate)
Naya Raipur, dated : 28.06.2017
No. F-10- 43/2017/CT/V (82) – In exercise of the powers conferred by sub-section (2) of section 7 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State 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 1st day of July, 2017.
By order and in the name of the
Governor of Chhattisgarh,
(A.P. Tripathi)
Special Secretary
