Definition of business: government activities excluded when performed as public authorities, clarifying applicability of UTGST rate notification. An Explanation is inserted into notification No.11/2017-against serial number 3, column (3), item (vi)-clarifying that the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when engaged as public authorities; the insertion is effected under section 8(3) of the UTGST Act and narrows the applicability of the UTGST rate notification to exclude governmental acts performed as public authorities.