Business definition now excludes activities by central, state or local governments when acting as public authorities, clarifying GST scope. Clarifies that for the specified notification the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, thereby excluding such governmental activities from the notification's applicability.
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.
Business definition now excludes activities by central, state or local governments when acting as public authorities, clarifying GST scope.
Clarifies that for the specified notification the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, thereby excluding such governmental activities from the notification's applicability.
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