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of <h1>Maharashtra Amends Notification No. 11/2017 to Clarify 'Business' Exclusion for Government Activities Under GST Act.</h1> The Government of Maharashtra has amended Notification No. 11/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017, by inserting an explanation to clarify the scope and applicability. Specifically, it states that the term 'business' does not include activities or transactions undertaken by the Central Government, State Government, or any local authority when acting as public authorities. This amendment, issued by the Finance Department, is effective from 27th July 2018, as ordered by the Deputy Secretary to the Government.
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