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of <h1>Arunachal Pradesh Clarifies GST Exemption Criteria: Government Must Hold 50% Ownership in Entities for Eligibility.</h1> The Government of Arunachal Pradesh issued Notification No. 23/2018-State Tax (Rate) on September 20, 2018, to clarify the scope and applicability of an earlier notification, No. 12/2017-State Tax (Rate), dated June 28, 2017. This notification, made under the Arunachal Pradesh Goods and Services Tax Act, 2017, adds an explanation to the original notification. It specifies that for the purpose of a certain exemption, the Central Government, State Government, or Union territory must have at least 50% ownership in the entity, either directly or through another wholly-owned entity.
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