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of <h1>Clarification: Explanation in Notification No. 11/2017-CTR Sr. No. 3(vi) is effective from 21.09.2017 per Section 11(3) CGST Act.</h1> The circular clarifies the effective date of an explanation added to notification No. 11/2017-CTR, specifically Sr. No. 3(vi), which excludes activities by Government and Local Authorities from the term 'business.' The explanation, inserted via notification No. 17/2018-CTR on 26.07.2018, is effective from 21.09.2017, the inception date of the original entry. Despite a line in the notification stating an effective date of 27.07.2018, the explanation operates from the original entry date as per Section 11(3) of the CGST Act. Concerns regarding implementation should be reported to the Board.
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