https://www.taxtmi.com/circulars?id=63163 The explanation excluding Government and Local Authority activities from the term business was inserted under the statutory power to add explanations to notifications within one year and therefore operates retrospectively from the inception of the original concessional entry on 21.09.2017. A statement in the subsequent notification setting a later commencement date does not change the retrospective effect conferred by that statutory provision; implementation difficulties may be reported to the Chief Commissioner of State Tax. en-us Thu, 17 Oct 2019 00:00:00 +0530 Wed, 13 Nov 2019 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63163 The explanation excluding Government and Local Authority activities from the term business was inserted under the statutory power to add explanations to notifications within one year and therefore operates retrospectively from the inception of the original concessional entry on 21.09.2017. A statement in the subsequent notification setting a later commencement date does not change the retrospective effect conferred by that statutory provision; implementation difficulties may be reported to the Chief Commissioner of State Tax. Circulars GST - States Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63163