Section 2(17) in Karnataka 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)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;
