INDIA CODE
Type a request or start voice

The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

business

Defined in 14 provisions, side by side
The words as enacted

"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) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed 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;

No scope words printed.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 3 May 1836.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 2 September 1861.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 10 September 1939.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 11 April 1947.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 17 July 1961.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 18 September 1982.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 7 March 1994.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 17 April 2007.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 21 May 2010.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 10 March 2017.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 13 October 2025.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 4 July 2025.

The words as enacted

"business" includes every trade, occupation and profession

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 14 June 2026.

Used in the definitions of 1 other term
supplySection 7(1), Central Goods and Services Tax Act, 2017
Appears in 274 instruments