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of <h1>Karnataka Clarifies 'Business' Definition in GST Act; Excludes Government and Local Authority Activities as Public Authorities.</h1> The Government of Karnataka has issued a notification amending Notification No. (11/2017) FD 48 CSL 2017, dated June 29, 2017, under the Karnataka Goods and Services Tax Act, 2017. This amendment, effective from July 27, 2018, clarifies the scope of the term 'business' in the context of GST applicability. It specifies that 'business' does not include activities or transactions undertaken by the Central Government, State Government, or any local authority when acting as public authorities. This clarification is intended to ensure proper interpretation and application of the GST provisions in Karnataka.
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