Definition of business clarified: government and local authority activities as public authorities are excluded from taxable business. 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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Provisions expressly mentioned in the judgment/order text.
Definition of business clarified: government and local authority activities as public authorities are excluded from taxable business.
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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