Understanding Taxation Clarifications: A Simplified Guide
Central Government amends Notification No. 8/2017-Integrated Tax (Rate).
Clarification aims to define 'business' scope under Integrated Goods and Services Tax Act, 2017.
Explanation excludes activities by Central, State Governments, or local authorities as 'business.'
Effective date: July 27, 2018.
Ensures clarity on applicability of taxation rules for public authorities.
Signed by Gunjan Kumar Verma, Under Secretary to the Government of India.
Keep abreast of tax amendments for smoother business operations.