Definition of business excludes government public authority activities, clarifying GST notification scope and tax applicability. The term business in the specified GST notification is clarified to exclude any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities; this insertion narrows the notification's scope regarding what constitutes taxable business under that item and is given effect from the stated effective date.
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.
Definition of business excludes government public authority activities, clarifying GST notification scope and tax applicability.
The term business in the specified GST notification is clarified to exclude any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities; this insertion narrows the notification's scope regarding what constitutes taxable business under that item and is given effect from the stated effective date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
