Clarifying the scope and applicability of the Notification No. 11/2017-State Tax (Rate), issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06- 2017 - 17/2018 – State Tax (Rate) - Telangana SGST

GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 171 Dated: 20-08-2018 NOTIFICATION No. 17/2018 State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 11 of the Telangana Goods and Services Tax Act, 2017 (Act.No.23 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 the notification No.11/2017-State Tax (Rate), issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06- 2017, published in Telangana Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017, 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 be deemed to have come into force with effect from 27 th day of July, 2018. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR PRINCIAPL SECRETARY TO GOVERNMENT