Business definition under GST clarified to exclude government and local authority activities performed as public authorities. An explanation is inserted in the Uttarakhand GST exemption notification to clarify the scope of the term 'business' for item (vi) in serial number 3. For that item, business does not include any activity or transaction undertaken by the Central Government, a State Government, or any local authority when they act as public authorities.
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Provisions expressly mentioned in the judgment/order text.
Business definition under GST clarified to exclude government and local authority activities performed as public authorities.
An explanation is inserted in the Uttarakhand GST exemption notification to clarify the scope of the term "business" for item (vi) in serial number 3. For that item, business does not include any activity or transaction undertaken by the Central Government, a State Government, or any local authority when they act as public authorities.
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