https://www.taxtmi.com/circulars?id=62958 The explanation inserted under section 11(3) of the WBGST Act excludes Government and Local Authority activities from 'business' in entry Sl. No. 3(vi) of notification No. 1135-F.T., and, by virtue of section 11(3), operates from the inception date of that entry (21.09.2017). The later notification date (27.07.2018) does not affect the retrospective operation of the explanation; the Trade Circular is deemed effective from 11.10.2019. en-us Thu, 17 Oct 2019 00:00:00 +0530 Fri, 25 Oct 2019 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62958 The explanation inserted under section 11(3) of the WBGST Act excludes Government and Local Authority activities from 'business' in entry Sl. No. 3(vi) of notification No. 1135-F.T., and, by virtue of section 11(3), operates from the inception date of that entry (21.09.2017). The later notification date (27.07.2018) does not affect the retrospective operation of the explanation; the Trade Circular is deemed effective from 11.10.2019. Circulars GST - States Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62958