Business definition clarified: government and local authority activities as public authorities are excluded from taxable business scope. The Government inserts an explanation into the cited GST notification stating that the term 'business' shall not include activities or transactions undertaken by the Central Government, a State Government or any local authority when engaged as public authorities, thereby narrowing the scope of 'business' in that notification; the insertion is effected under the power conferred by sub section (3) of section 11 of the Meghalaya GST Act and is effective from 27th July, 2018.