Section 2(f) in Arunachal Pradesh Goods Tax Act, 2005
(f)"business" includes:(i)the provision of such services, as may be prescribed (and excludes services provided by an employee);(ii)any trade, commerce or manufacture;(iii)any adventure or concern in the nature of trade, commerce or manufacture;(iv)any agricultural or horticultural activity to produce outputs taxable under the Act.(v)any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; and(vi)any occasional transaction in the nature of such service, trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction;
