Government Seeks to clarify the term business for composite supply of works contract services

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The Central Government of India Vide Notification No: 17/2018 Central Tax (Rate) dated July 26, 2018, has inserted the following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), which states that  any composite supply of Works Contract to Central Government or State Government, Union Territory, by way of construction, erection, commissioning, installation, completion etc.

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.”.

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