Business definition clarified to exclude activities by government bodies when acting as public authorities for GST purposes. Insertion clarifies that the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities, thereby narrowing the notification's applicability to exclude government and local authority actions in their public-authority capacity.
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.
Business definition clarified to exclude activities by government bodies when acting as public authorities for GST purposes.
Insertion clarifies that the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities, thereby narrowing the notification's applicability to exclude government and local authority actions in their public-authority capacity.
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