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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Business under GST includes trade, services, admissions, government activities and ancillary transactions affecting supply and acquisition.</h1> 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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