Services Exempted from Tax Clarifying the Scope and Applicability of the notification No. KA.NI.-2-843/XI-9(47)/17-U.P. Act.-1-2017-Order-(10)-2017 dated 30.06.2017. - KA.NI.-2-2028/XI-9(47)/17 - Uttar Pradesh SGST
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Government ownership requirement clarified: exemption applies where central/state/UT holds majority ownership directly or via wholly-owned entity. Adds an explanation to the prior GST exemption notification specifying that the exemption applies only where the Central Government, State Government or Union territory has majority ownership in the entity, either directly or through an entity wholly owned by the Central Government, State Government or Union territory; the clarification is effective from 20 September 2018.
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.
Government ownership requirement clarified: exemption applies where central/state/UT holds majority ownership directly or via wholly-owned entity.
Adds an explanation to the prior GST exemption notification specifying that the exemption applies only where the Central Government, State Government or Union territory has majority ownership in the entity, either directly or through an entity wholly owned by the Central Government, State Government or Union territory; the clarification is effective from 20 September 2018.
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