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Neither as a supply of goods nor a supply of service

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..... E AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK NOTIFICATION No.14/2017-Central Tax (Rate) Date: 30.06.2017 In exercise of the powers conferred by sub-section (2) of section 7 of .....

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..... 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, 2017. .....

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