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of <h1>Gujarat Amends Tax Notification to Clarify 'Business' Excludes Government Activities in GST Context.</h1> The Government of Gujarat has amended Notification No. 11/2017-State Tax (Rate) dated 30th June 2017, through Notification No. 17/2018-State Tax (Rate) dated 26th July 2018. This amendment, effective from 27th July 2018, clarifies the scope of the term 'business' in the context of the Gujarat Goods and Services Tax Act, 2017. It specifies that 'business' does not include activities or transactions conducted by the Central Government, State Government, or local authorities when acting as public authorities. This clarification aims to refine the applicability of the state tax regulations.
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