Exclusion of government activities from 'business' clarifies GST scope, limiting taxable transactions to non-public authority actions. Amendment inserts a clarificatory explanation excluding activities or transactions undertaken by the Central Government, a State Government or any local authority in which they act as public authorities from the term 'business' for item (vi) of Notification No.11/2017-State Tax (Rate), thereby narrowing the scope of taxable transactions under that entry.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of government activities from 'business' clarifies GST scope, limiting taxable transactions to non-public authority actions.
Amendment inserts a clarificatory explanation excluding activities or transactions undertaken by the Central Government, a State Government or any local authority in which they act as public authorities from the term "business" for item (vi) of Notification No.11/2017-State Tax (Rate), thereby narrowing the scope of taxable transactions under that entry.
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