Section 2(17) in Andhra Pradesh Goods and Services Tax Act, 2017
(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)[ 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] [Substituted by Act No. 23 of 2018, dated 19.10.2018.];(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;[***] [Omitted '(18)' by Act No. 23 of 2018, dated 19.10.2018.]Explanation. - For the purposes of this clause, factors that should be considered in determining whether goods or services are related include,-(a)the nature of the goods or services;(b)the nature of the production processes;(c)the type or class of customers for the goods or services;(d)the methods used to distribute the goods or supply of services; and(e)the nature of regulatory environment (wherever applicable), including banking, insurance or public utilities;
