Clarifying the scope and applicability of the purposes of the “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. - No.11/2017- State Tax (Rate), dated the 7th July, 2017. - 17/2018-State Tax (Rate) - Mizoram SGST
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Exclusion of government activities from business clarifies GST scope, excluding public authority transactions from taxable business. An explanatory provision excludes activities or transactions undertaken by the Central Government, a State Government or any local authority, when engaged as public authorities, from the term business in the relevant State Tax (Rate) notification, thereby clarifying that such public authority actions are not within the taxable scope of that item.
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.
Exclusion of government activities from business clarifies GST scope, excluding public authority transactions from taxable business.
An explanatory provision excludes activities or transactions undertaken by the Central Government, a State Government or any local authority, when engaged as public authorities, from the term business in the relevant State Tax (Rate) notification, thereby clarifying that such public authority actions are not within the taxable scope of that item.
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