https://www.taxtmi.com/circulars?id=71746 The explanation excluding activities or transactions undertaken by Government and local authorities from "business" for the concessional-rate entry at Sl. No. 3(vi) operates from 21 September 2017, the entry's inception. Under section 11(3) of the TNGST Act, an explanation inserted within one year to clarify a notification's scope or applicability takes effect as if it had always formed part of the original notification. The stated commencement date of 27 July 2018 does not alter that operation. en-us Fri, 20 Dec 2019 00:00:00 +0530 Mon, 26 Oct 2026 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71746 The explanation excluding activities or transactions undertaken by Government and local authorities from "business" for the concessional-rate entry at Sl. No. 3(vi) operates from 21 September 2017, the entry's inception. Under section 11(3) of the TNGST Act, an explanation inserted within one year to clarify a notification's scope or applicability takes effect as if it had always formed part of the original notification. The stated commencement date of 27 July 2018 does not alter that operation. Circulars GST - States Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71746