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of <h1>Chhattisgarh Tax Office Clarifies Effective Date for Exclusion of Government Activities from 'Business' Under GST Act.</h1> A circular from the Chhattisgarh State Tax Office clarifies the effective date of an explanation inserted in notification No. 11/2017-CTR. The explanation, added via notification No. 17/2018-STR, excludes activities by the Government and Local Authorities from the term 'business.' Although the notification stated an effective date of 27.07.2018, it is clarified that the explanation is effective from 21.09.2017, the inception of the original entry. This clarification ensures uniform application of the provisions across the state under the Chhattisgarh Goods and Services Tax Act, 2017. Concerns or suggestions are invited for further consideration.
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