Central Tax Notifications (Rate)
CGST Notification rate 17/2018
| Title | Seeks to insert explanation in an item in notification No. 11/2017 Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. |
| Number | 17/2018 |
| Date | 26-07-2018 |
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1) In exercise of the powers conferred by sub-section (3) of section 11 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, and on being satisfied that it is necessary so to do for the
purpose of clarifying the scope and applicability of the notification of the Government of India,
in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the
28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 690(E), dated the 28th June, 2017, hereby inserts following
Explanation in the said notification, in the Table, against serial number 3, in column (3), in
item (vi), namely:-
“Explanation. – For the purposes of this item, the term ‘business’ shall not include any
activity or transaction undertaken by the Central Government, a State Government or
any local authority in which they are engaged as public authorities.”.
2) This notification shall come into force with effect from 27th of July, 2018.