Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify 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 - 16/2018 - Central GST (CGST) Rate

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Municipal function activities excluded from supply classification; amendment treats services linked to municipal functions as neither goods nor services. The amendment to Notification No.14/2017 inserts 'or Union territory' after 'State Government' and adds 'or to a Municipality under article 243W of the Constitution' after 'Constitution', thereby excluding services relating to functions entrusted to municipalities under Article 243W from being classified as a supply of goods or services under the notification.

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Municipal function activities excluded from supply classification; amendment treats services linked to municipal functions as neither goods nor services.

The amendment to Notification No.14/2017 inserts "or Union territory" after "State Government" and adds "or to a Municipality under article 243W of the Constitution" after "Constitution", thereby excluding services relating to functions entrusted to municipalities under Article 243W from being classified as a supply of goods or services under the notification.

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Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify 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 - 16/2018 - Central GST (CGST) Rate

Municipal function activities excluded from supply classification; amendment treats services linked to municipal functions as neither goods nor services.

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Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify 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 - 16/2018 - Central GST (CGST) Rate

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Municipal function activities excluded from supply classification; amendment treats services linked to municipal functions as neither goods nor services.

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