1 any business, profession, vocation, means of earning livelihood, manufacture or undertaking of any kind, whether or not for profit;
2. Supply of any good, service or property made under any lease, license, or a similar arrangement,
3. Any one-off initiative in the nature of a commercial activity or enterprise; or
4. Any activity carried out at the beginning or at the end of such an activity; but
Shall not include the following activities, namely-
* Any service rendered by an employee to his employer;
* Any service rendered by any director of a company:
* provided that the services rendered by a director, who holds the office of the directorship for the purposes of the business of the company, shall be regarded as an economic activity; any recreational pursuit or hobby carried on a non-commercial basis; or any prescribed activity carried on by the Government without any commercial motive;
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