https://www.taxtmi.com/circulars?id=70765 The explanation excluding activities or transactions undertaken by Government and local authorities from "business" under the concessional-rate entry operates from 21 September 2017. Inserted within one year under section 11(3) of the RGST Act, it has effect as though it formed part of the original notification. A stated later commencement date does not alter its operation from the inception of the entry. en-us Wed, 16 Oct 2019 00:00:00 +0530 Tue, 11 Aug 2026 18:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70765 The explanation excluding activities or transactions undertaken by Government and local authorities from "business" under the concessional-rate entry operates from 21 September 2017. Inserted within one year under section 11(3) of the RGST Act, it has effect as though it formed part of the original notification. A stated later commencement date does not alter its operation from the inception of the entry. Circulars GST - States Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70765