Uttarakhand clarifies GST scope: "Business" excludes activities by government bodies acting as public authorities under 2017 notification.
The Government of Uttarakhand has issued a notification to clarify the scope and applicability of a previous notification dated 29th June 2017, under the Uttarakhand Goods and Services Tax Act, 2017. The explanation added specifies that the term "business" does not include activities or transactions conducted by the Central Government, State Government, or any local authority when acting as public authorities. This clarification is made in the public interest and is based on recommendations from the Council.
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