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<h1>India Amends GST Notification to Clarify Exemption: 50% Government Ownership Required for Entities u/s 11(3.</h1> The Government of India, under the powers granted by section 11(3) of the Central Goods and Services Tax Act, 2017, has issued Notification No. 23/2018 to amend Notification No. 12/2017 - Central Tax (Rate). This amendment, dated September 20, 2018, clarifies the scope and applicability of the original notification by inserting an explanation. It specifies that for the purpose of the exemption, the Central Government, State Government, or Union territory must own 50% or more of an entity, either directly or through a wholly-owned entity.