https://www.taxtmi.com/circulars?id=71402 Explanation to concessional-rate entry 3(vi) excludes activities or transactions undertaken by Government and local authorities from the meaning of "business" for that entry. Inserted within one year under section 11(3) of the Goa GST Act, the explanation is treated as forming part of the entry from its inception on 21 September 2017. A stated later commencement date does not alter that operation. en-us Thu, 07 Nov 2019 00:00:00 +0530 Tue, 22 Sep 2026 09:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71402 Explanation to concessional-rate entry 3(vi) excludes activities or transactions undertaken by Government and local authorities from the meaning of "business" for that entry. Inserted within one year under section 11(3) of the Goa GST Act, the explanation is treated as forming part of the entry from its inception on 21 September 2017. A stated later commencement date does not alter that operation. Circulars GST - States Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71402