2018 GST Service Rates Consolidated Notification CGST (Part -4) | GST Updates PDF Download

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Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of 
law. 
 
[Updated version of the Notification No. 14/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
  
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 Union territory]
1
 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 [or to a Municipality under article 243W of the 
Constitution]
2
.” 
 
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 
                                                           
1
 Inserted vide notification No. 16/2018 – Central Tax (Rate) dt. 26.07.2018. 
2
 Inserted vide notification No. 16/2018 – Central Tax (Rate) dt. 26.07.2018.