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<h1>India Clarifies 'Business' Definition in UTGST Act; Government Activities Excluded from Tax Scope as of July 27, 2018.</h1> The Government of India, through Notification No. 17/2018, has amended Notification No. 11/2017 concerning Union Territory Tax (Rate) under the UTGST Act, 2017. Effective from July 27, 2018, the amendment adds an explanation to clarify that the term 'business' does not include activities or transactions undertaken by the Central Government, State Government, or any local authority as public authorities. This clarification aims to define the scope and applicability of the original notification, ensuring that governmental activities are not categorized as 'business' under this tax regulation.