For the purpose of clarifying the scope and applicability the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. - F.A-3-32-2017-1-V-(64) - Madhya Pradesh SGST
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Definition of business excludes government activities by public authorities, clarifying non-applicability of GST to such transactions. The State inserted an explanation excluding from the term business any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are acting as public authorities, thereby clarifying that governmental actions in the exercise of public authority are not to be treated as business activities for the purposes of the cited notification.
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 excludes government activities by public authorities, clarifying non-applicability of GST to such transactions.
The State inserted an explanation excluding from the term business any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are acting as public authorities, thereby clarifying that governmental actions in the exercise of public authority are not to be treated as business activities for the purposes of the cited notification.
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