https://www.taxtmi.com/circulars?id=63331 The explanation excluding Government and Local Authority activities from the term 'business' at entry 3(vi) of notification No. 11/2017 STR is effective from the inception of that entry (21.09.2017) because it was inserted under the statutory power to add explanations within one year, and the later-stated operative date in the subsequent notification does not affect this retrospective operation. en-us Tue, 15 Oct 2019 00:00:00 +0530 Tue, 24 Dec 2019 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63331 The explanation excluding Government and Local Authority activities from the term 'business' at entry 3(vi) of notification No. 11/2017 STR is effective from the inception of that entry (21.09.2017) because it was inserted under the statutory power to add explanations within one year, and the later-stated operative date in the subsequent notification does not affect this retrospective operation. Circulars GST - States Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63331