Definition of business excludes activities by governments acting as public authorities, clarifying GST notification scope. The State Government amends Notification No. 11/2017 - State Tax (Rate) by inserting an explanation that, for the specified item, the term business does not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities; the amendment is made under the enabling powers and takes effect from the date stated in the notification.