Supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act

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Full Text of the Document

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....onferred by clause (i) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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 notifies that the following activities or transactions undertaken by the Central Government or State Government 1[or Union ....