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of <h1>Chhattisgarh Clarifies GST Act: 'Business' Excludes Government Activities as Public Authorities per Notification No. 17/2018.</h1> The Government of Chhattisgarh has issued Notification No. 17/2018 - State Tax (Rate) under the Chhattisgarh Goods and Services Tax Act, 2017, to clarify the scope of Notification No. 11/2017-State Tax (Rate). This notification, effective from July 27, 2018, adds an explanation to item (vi) in the table against serial number 3. It specifies that the term 'business' does not include activities or transactions undertaken by the Central Government, a State Government, or any local authority when acting as public authorities. This clarification aims to delineate the applicability of the original notification.
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