Notification No. 18/2018
Date: July 26, 2018
Subject: Clarification of scope of “business” for government authorities under IGST
Description:
This notification inserts an explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that activities undertaken by Central Government, State Government or local authorities as public authorities do not constitute “business” for the relevant entry. The clarification limits taxability of sovereign functions.
Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).