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    <title>Seeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017</title>
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    <description>An Explanation is inserted into notification No.11/2017-against serial number 3, column (3), item (vi)-clarifying that the term &#039;business&#039; shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when engaged as public authorities; the insertion is effected under section 8(3) of the UTGST Act and narrows the applicability of the UTGST rate notification to exclude governmental acts performed as public authorities.</description>
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      <description>An Explanation is inserted into notification No.11/2017-against serial number 3, column (3), item (vi)-clarifying that the term &#039;business&#039; shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when engaged as public authorities; the insertion is effected under section 8(3) of the UTGST Act and narrows the applicability of the UTGST rate notification to exclude governmental acts performed as public authorities.</description>
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