Notification No 18/2018 Integrated Tax (Rate) : Govt function as public authorities is not business

Notification No 18/2018 Integrated Tax (Rate)

Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.

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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 18/2018-Integrated Tax (Rate)

New Delhi, the 26 th July, 2018

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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.8/2017- Integrated Tax (Rate), dated
the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 683(E), dated the 28thJune, 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.

[F. No.354/13/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: – The principal notification No. 8/2017 – Integrated Tax(Rate), dated the 28th June, 2017
was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the
28th June, 2017 and was last amended by notification No. 1/2018-Integrated Tax (Rate), dated
the 25th January, 2018 vide number G.S.R. 69(E), dated the 25th January, 2018.

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