To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the GST Act [Section 7 (2)]

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....tisgarh SGST<br>GST - States<br>Chhattisgarh SGST<br>Chhattisgarh SGST<br>Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 14/201....

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....t 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 ....