Clause (a) under Item no. (vi) of S. No. 3 in Notification No. 11/2017 – Central Tax (Rate) dated June 28, 2017 prescribed GST rate of 12% for specified works contract services provided to CG, SG, UT, governmental authority, local authority or government entity meant for purposes other than business or profession.
Now, an explanation has been inserted to clarify the meaning of ‘business’ to state that the term ‘business’ shall not include any activity or transaction undertaken by the CG, SG or any local authority in which they are engaged as public authorities.
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