Exclusion of government activities from 'business' under GST clarifies that public authority transactions fall outside taxable business scope. Inserts an explanation to Notification No. 11/2017-State Tax (Rate) that, for the specified item, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; the insertion is effective retrospectively from 27 July 2018.
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.
Exclusion of government activities from 'business' under GST clarifies that public authority transactions fall outside taxable business scope.
Inserts an explanation to Notification No. 11/2017-State Tax (Rate) that, for the specified item, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; the insertion is effective retrospectively from 27 July 2018.
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 
