Clarification: Explanation to Notification No. 11/2017-STR Sr. No. 3(vi) Effective from 21.09.2017, Not 27.07.2018.

The circular clarifies the effective date of an explanation added to notification No. 11/2017-STR, Sr. No. 3(vi), which excludes activities by the Government and Local Authority from the term 'business'. The explanation was inserted via notification No. 17/2018-STR on 26.07.2018, under section 11(3) of the GGST Act, and is effective from 21.09.2017, the inception date of the original entry. The line stating the notification is effective from 27.07.2018 does not change this. Any implementation difficulties should be reported to the Chief Commissioner of State Tax. The circular is retroactively issued as of 11th October 2019.

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