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    <description>The revised GST definition expands Business to include trade, commerce, manufacture, profession, vocation and similar activities, incidental or ancillary transactions, supply or acquisition connected with commencement or closure, club or association facilities for consideration, paid admission to premises, and services by office-holders. An explanation deems activities undertaken by Central, State or local governments as public authorities to be business, while activities specified in the separate schedule are excluded from supply; thus activities outside that schedule are treated as business and within GST scope.</description>
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