Business under GST includes trade, services, admissions, government activities and ancillary transactions affecting supply and acquisition.

The statutory Business definition under GST (Section 2(17)) encompasses trade, commerce, manufacture, profession, vocation and similar activities whether or not for pecuniary benefit; activities connected with, incidental or ancillary to those pursuits; activities lacking volume, frequency, continuity or regularity; supply or acquisition of goods and services related to commencement or closure; club or association provision of facilities for consideration; paid admission to premises; services by an office-holder in furtherance of trade; race club and licensed book maker activities; and activities of governments when acting as public authorities.

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