Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017 - 18/2018 - Integrated GST (IGST) Rate
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Definition of business narrowed: government and local authorities' activities as public authorities excluded from IGST notification scope. Inserts an Explanation into Notification No. 8/2017 clarifying that, for the purposes of item (vi) against serial number 3 in the Table, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities; the amendment takes effect from 27th July, 2018.
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.
Definition of business narrowed: government and local authorities' activities as public authorities excluded from IGST notification scope.
Inserts an Explanation into Notification No. 8/2017 clarifying that, for the purposes of item (vi) against serial number 3 in the Table, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities; the amendment takes effect from 27th July, 2018.
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