Definition of business clarified: activities by government or local authorities as public authorities are excluded from business under GST. The notification inserts an explanation excluding activities or transactions undertaken by the Central Government, a State Government, or any local authority when they are engaged as public authorities from the term business for the specified item in the earlier GST rate notification, thereby clarifying that such government engagements are not treated as business under that entry; the amendment is made under the Goa GST Act and takes effect from the stated operative date.
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 clarified: activities by government or local authorities as public authorities are excluded from business under GST.
The notification inserts an explanation excluding activities or transactions undertaken by the Central Government, a State Government, or any local authority when they are engaged as public authorities from the term business for the specified item in the earlier GST rate notification, thereby clarifying that such government engagements are not treated as business under that entry; the amendment is made under the Goa GST Act and takes effect from the stated operative date.
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