For the purpose of clarifying the scope and applicability the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. - F.A-3-32-2017-1-V-(64) - Madhya Pradesh SGST

Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 27th July, 2018 No. F.A-3-32-2017-1-V-(64).- In exercise of the powers conferred by sub-section (3) of section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of this department's notification No. FA-3-32-2017-1-V (41), dated 29th June, 2017, hereby inserts following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:- Explanation .-For the purposes of this item the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities 2. This notification shall come into force on the 27th of July, 2018. By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy.