Definition of business clarified to exclude government and local authority activities carried out as public authorities under GST. The notification inserts an explanation excluding activities or transactions undertaken by the Central Government, a State Government or any local authority when engaged as public authorities from the meaning of business for the purposes of the specified item, thereby clarifying the scope and applicability of the State Tax (Rate) notification.
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.
Definition of business clarified to exclude government and local authority activities carried out as public authorities under GST.
The notification inserts an explanation excluding activities or transactions undertaken by the Central Government, a State Government or any local authority when engaged as public authorities from the meaning of business for the purposes of the specified item, thereby clarifying the scope and applicability of the State Tax (Rate) notification.
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