Clarifying the scope and applicability of the notification of the Government of Arunachal Pradesh No.12/2017-State Tax (Rate), dated the 28th June, 2017 - 23/2018-StateTax (Rate) - Arunachal Pradesh SGST
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Public ownership requirement clarifies minimum government stake for exemption eligibility under state GST notification effective for specified entities. The State Government amends an SGST rate notification by inserting an Explanation against serial number 41 clarifying that, for the purpose of the exemption, the Central Government, State Government or Union territory must have a public ownership requirement in the entity either directly or through an entity wholly owned by the Central Government, State Government or Union territory.
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.
Public ownership requirement clarifies minimum government stake for exemption eligibility under state GST notification effective for specified entities.
The State Government amends an SGST rate notification by inserting an Explanation against serial number 41 clarifying that, for the purpose of the exemption, the Central Government, State Government or Union territory must have a public ownership requirement in the entity either directly or through an entity wholly owned by the Central Government, State Government or Union territory.
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