Government ownership requirement clarified for exemption eligibility, defining qualifying ownership and ownership chain. Clarificatory amendment to Notification No. 9/2017 adds an Explanation to entry 43 specifying that, for the exemption, the Central Government, State Government or Union territory must have 50 per cent. or more ownership in the entity, either directly or through an entity wholly owned by the Central Government, State Government or Union territory, thereby defining the qualifying government ownership and permissible ownership chain for the exemption.