The Central Goods and Services Tax Act, 2017

2(17). "business"

In this Act, unless the context otherwise requires,-

(17). "business" 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 sub-clause (a);

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

    (d) supply or acquisition of goods including capital goods 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;

    (f) admission, for a consideration, of persons to any premises;

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

    (h) services provided by a race club by way of totalisator or a licence to book maker in such club ; and

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