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

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..... cise of the powers conferred by clause (i) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 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 .....

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