https://www.taxtmi.com/circulars?id=63615 The explanation inserted under the statutory power to clarify notifications is effective from the inception of the original concessional-entry, so the exclusion of Government and Local Authority activities from the term "business" applies from the original entry's commencement date. A deeming clause adopting a later issuance date does not affect the retrospective operation provided by the insertion mechanism. The circular is clarificatory in nature and implementation issues may be reported to the Commissioner. en-us Mon, 14 Oct 2019 00:00:00 +0530 Mon, 30 Mar 2020 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63615 The explanation inserted under the statutory power to clarify notifications is effective from the inception of the original concessional-entry, so the exclusion of Government and Local Authority activities from the term "business" applies from the original entry's commencement date. A deeming clause adopting a later issuance date does not affect the retrospective operation provided by the insertion mechanism. The circular is clarificatory in nature and implementation issues may be reported to the Commissioner. Circulars GST - States Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63615