Definition of business exclusion clarifies government and local authority public activities are not treated as business under state GST. An explanatory amendment to Notification No. 11/2017 inserts that for the purposes of item (vi) in serial number 3 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; the amendment clarifies the notification's applicability and is effective from 27th July 2018.
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 exclusion clarifies government and local authority public activities are not treated as business under state GST.
An explanatory amendment to Notification No. 11/2017 inserts that for the purposes of item (vi) in serial number 3 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; the amendment clarifies the notification's applicability and is effective from 27th July 2018.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
