Government ownership requirement clarifies eligibility for GST exemption, specifying direct or indirect state control through wholly owned entities Inserts an Explanation into Notification No. 12/2017 clarifying that, for the exemption, the Central Government, State Government or Union territory must have 50 percent or more ownership in the entity, directly or through an entity wholly owned by that government, with the amendment effective from 20th 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 clarifies eligibility for GST exemption, specifying direct or indirect state control through wholly owned entities
Inserts an Explanation into Notification No. 12/2017 clarifying that, for the exemption, the Central Government, State Government or Union territory must have 50 percent or more ownership in the entity, directly or through an entity wholly owned by that government, with the amendment effective from 20th September, 2018.
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