Business definition clarified to exclude governmental activities undertaken in a public authority capacity, narrowing notification scope. The notification inserts an explanation excluding from the term business any activity or transaction undertaken by governmental bodies when engaged as public authorities, thereby narrowing the scope of a specified entry in an earlier tax notification under the state GST framework; the amendment is a declarative clarification issued by executive notification and takes effect as stated in the instrument.
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Provisions expressly mentioned in the judgment/order text.
Business definition clarified to exclude governmental activities undertaken in a public authority capacity, narrowing notification scope.
The notification inserts an explanation excluding from the term business any activity or transaction undertaken by governmental bodies when engaged as public authorities, thereby narrowing the scope of a specified entry in an earlier tax notification under the state GST framework; the amendment is a declarative clarification issued by executive notification and takes effect as stated in the instrument.
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