Business definition exclusion: government and local authorities' public activities not treated as business for GST applicability. An explanation is added to Notification No.11/2017-State Tax (Rate) clarifying that, for Item (vi) at serial number 3 in the Table, the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities, thereby excluding such public-authority functions from the scope of that rate notification.
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.
Business definition exclusion: government and local authorities' public activities not treated as business for GST applicability.
An explanation is added to Notification No.11/2017-State Tax (Rate) clarifying that, for Item (vi) at serial number 3 in the Table, the term "business" shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities, thereby excluding such public-authority functions from the scope of that rate notification.
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