Definition of business clarified: government activities as public authorities excluded from taxable business under GST. An Explanation was added to Notification No. 11/2017 - Central Tax (Rate) clarifying that, for the specified item, the term 'business' excludes any activity or transaction undertaken by the Central Government, a State Government or any local authority when engaged as public authorities, thereby removing such public-authority functions from the taxable scope of that notification entry; the amendment is effective from 27th July, 2018.