Business exclusion: governmental activities performed as public authorities are not treated as business for GST notification purposes. The notification inserts an explanation in item (vi) of S.R.O. No. 370/2017 clarifying that the term business excludes any activity or transaction undertaken by the State Government, the Central Government or any local authority when they are engaged as public authorities, thereby narrowing the scope of what constitutes taxable business under that item.
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 exclusion: governmental activities performed as public authorities are not treated as business for GST notification purposes.
The notification inserts an explanation in item (vi) of S.R.O. No. 370/2017 clarifying that the term business excludes any activity or transaction undertaken by the State Government, the Central Government or any local authority when they are engaged as public authorities, thereby narrowing the scope of what constitutes taxable business under that item.
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