Notification No. 17/2018
Date: July 26, 2018
Subject: Insertion of explanation clarifying scope of “business” for government authorities.
Description:
This notification inserts an Explanation in Notification No. 11/2017–Central Tax (Rate) clarifying that the term “business” does not include activities undertaken by the Central Government, State Government or local authorities when acting as public authorities. The clarification avoids unintended taxation of sovereign functions.
Issued for earlier notification?
Yes — issued to clarify Notification No. 11/2017–Central Tax (Rate).
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