https://www.taxtmi.com/circulars?id=63363 The explanation excluding Government and Local Authority activities from 'business' was inserted under Section 11(3) of the CGST Act within the permitted one year period and therefore has effect from the inception of the original concessional entry; a later statement of an effective date in the implementing notification does not alter that retrospective operation. en-us Fri, 11 Oct 2019 00:00:00 +0530 Tue, 31 Dec 2019 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63363 The explanation excluding Government and Local Authority activities from 'business' was inserted under Section 11(3) of the CGST Act within the permitted one year period and therefore has effect from the inception of the original concessional entry; a later statement of an effective date in the implementing notification does not alter that retrospective operation. Circulars GST - States Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63363