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of <h1>Jammu & Kashmir GST Act Clarifies 'Business' Exclusion for Government Activities as Public Authorities, Effective July 2018.</h1> The Government of Jammu and Kashmir, under the Jammu and Kashmir Goods and Services Tax Act, 2017, has issued a notification to clarify the scope of SRO notification No. SRO-GST-11 dated 08-07-2017. The clarification 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 explanation is added to the notification's table against serial number 3, item (vi), and is effective from July 27, 2018.
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