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of <h1>Assam GST Act Update: Clarifies 'Business' Exclusion for Government Activities under Notification No. 17/2018.</h1> The Government of Assam, exercising powers under section 11(3) of the Assam Goods and Services Tax Act, 2017, has issued Notification No. 17/2018 to clarify the scope of Notification No. 11/2017. This amendment, effective from July 27, 2018, adds an explanation to item (vi) against serial number 3 in the notification's table. It specifies that the term 'business' does not include activities or transactions by the Central Government, State Government, or local authorities when acting as public authorities. The notification is authorized by the Governor of Assam following recommendations from the Council.
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