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    <description>Inserts an Explanation to Notification No.12/2017 State Tax (Rate) against serial number 41 clarifying that for the purpose of the specified exemption the Central Government, State Government or Union territory must have 50 per cent. or more ownership in the entity directly or through a wholly owned entity.</description>
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      <description>Inserts an Explanation to Notification No.12/2017 State Tax (Rate) against serial number 41 clarifying that for the purpose of the specified exemption the Central Government, State Government or Union territory must have 50 per cent. or more ownership in the entity directly or through a wholly owned entity.</description>
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