Business definition clarified: government activities undertaken as public authorities excluded from the notification's GST coverage. Adds an Explanation to Notification No. S.O.17/P.A.5/2017 clarifying that, for the relevant item, 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; the insertion is effective from 27th 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.
Business definition clarified: government activities undertaken as public authorities excluded from the notification's GST coverage.
Adds an Explanation to Notification No. S.O.17/P.A.5/2017 clarifying that, for the relevant item, 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; the insertion is effective from 27th 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 
