Seeks to insert explanation in an entry in Notification No. 12/2017- State Tax (Rate), dated the 29th June, 2017 - 23/2018-State tax (Rate)-S.O. 244 - Bihar SGST
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Ownership threshold for public entities determines exemption eligibility under amended SGST notification clarifying scope and applicability. Inserts an Explanation to Notification No.12/2017 State Tax (Rate) against serial number 41 clarifying that for the purpose of the specified exemption the Central Government, State Government or Union territory must have 50 per cent. or more ownership in the entity directly or through a wholly owned entity.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Ownership threshold for public entities determines exemption eligibility under amended SGST notification clarifying scope and applicability.
Inserts an Explanation to Notification No.12/2017 State Tax (Rate) against serial number 41 clarifying that for the purpose of the specified exemption the Central Government, State Government or Union territory must have 50 per cent. or more ownership in the entity directly or through a wholly owned entity.
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