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of <h1>Punjab GST Act Amendment: Clarifies Tax Exemption for Entities 50% Owned by Government Effective September 2018.</h1> The Government of Punjab's Department of Excise and Taxation issued a notification amending a previous notification from June 30, 2017, under the Punjab Goods and Services Tax Act, 2017. Effective from September 20, 2018, the amendment clarifies the scope and applicability of certain tax exemptions. Specifically, it states that for an entity to qualify for the exemption, the Central Government, State Government, or Union territory must own 50% or more of the entity, either directly or through a wholly-owned entity. This clarification was made on the recommendation of the Council and approved by the Governor of Punjab.
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