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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..... GST - States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 14/2017 - state Tax (Rate) .....

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..... n 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 to a function entrusted .....

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