Neither as a supply of goods nor a supply of service.

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..... D TAXATION DEPARTMENT NOTIFICATION NO. 14/2017-State Tax (Rate) Shimla-171002, the 30th June, 2017 No. EXN-F(10-15/2017).-In exercise of the powers conferred under sub-section (2) of Section 7 of t .....

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..... ces by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution." 2. This notification shall come into force with effect from the 1st day of July, .....

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