https://www.taxtmi.com/circulars?id=62779 The explanation excluding Government and Local Authority activities from the term 'business' in Sl. No. 3(vi) of notification No. 11/2017 CTR, inserted by notification No. 17/2018 CTR, was made under Section 11(3) and therefore operates from the inception of the original concessional entry; a subsequent line in the later notification stating a later commencement date does not alter that retrospective operation. en-us Fri, 11 Oct 2019 00:00:00 +0530 Sat, 12 Oct 2019 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62779 The explanation excluding Government and Local Authority activities from the term 'business' in Sl. No. 3(vi) of notification No. 11/2017 CTR, inserted by notification No. 17/2018 CTR, was made under Section 11(3) and therefore operates from the inception of the original concessional entry; a subsequent line in the later notification stating a later commencement date does not alter that retrospective operation. Circulars GST Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62779