Seeks to insert explanation in an item in notification No. 11/2017 Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

[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. 17/2018- Central Tax (Rate)

New Delhi, the 26th July, 2018

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) of section 11 of the
Central Goods and Services Tax Act, 2017 (12 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.11/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 690(E), dated the 28th June, 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. 11/2017 Central Tax(Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No. 1/2018- Central Tax (Rate), dated the 25th January, 2018 vide number G.S.R. 64(E), dated the 25th January, 2018.