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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>Definition of business clarified: government and local authority activities as public authorities are excluded from taxable business.</h1> Clarifies that for Item (vi) of the State GST rate notification the term 'business' does not include activities or transactions undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities; this Explanation is inserted into the Table entry against serial number 3, column (3), item (vi) of the earlier notification and has a specified operative date.

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