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of <h1>Himachal Pradesh Clarifies 'Business' Exclusion for Government Activities in GST Notification No. 17/2018.</h1> The Government of Himachal Pradesh's Excise and Taxation Department issued Notification No. 17/2018-State Tax (Rate) on July 27, 2018, under the Himachal Pradesh Goods and Services Tax Act, 2017. This notification clarifies that the term 'business' does not include activities or transactions undertaken by the Central Government, State Government, or any local authority when acting as public authorities. This explanation is added to the principal notification No. 11/2017-State Tax (Rate) dated June 30, 2017, and aims to define the scope and applicability of the term within the context of the state tax regulations.
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