Business Under section 2(17) CGST Act.


It includes –

(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit;

(b) any activity or transaction in connection with or incidental or ancillary to (a) above;

(c) any activity or transaction in the nature of (a) above, whether or not there is volume, frequency, continuity or regularity of such transaction;

(d) supply or acquisition of goods including capital assets and services in connection with commencement or closure of business;

(e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members, as the case may be; admission, for a consideration, of persons to any premises; and

(g) services supplied by a person as the holder of a number office which has been accepted by him in the course or furtherance of his trade, profession or vocation;

(h) activities of a race club including by way of totalizator or a license to book maker or activities of a licensed book maker in such club; and”;

(i) any activity or transaction under taken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.