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of <h1>Uttar Pradesh clarifies tax exemption for entities 50%+ owned by government under GST Act, retroactive to 2018.</h1> The Uttar Pradesh government issued a notification clarifying the scope and applicability of a previous notification regarding services exempted from tax under the Uttar Pradesh Goods and Services Tax Act, 2017. The clarification involves an explanation related to entities that are 50% or more owned by the Central Government, State Government, or Union Territory, either directly or through a wholly-owned entity. This clarification is inserted against serial number 41 in the referenced notification and is effective retroactively from September 20, 2018.
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