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    <description>An Explanation is inserted into notification No.1136-F.T. clarifying that for the exemption the Central Government, State Government or Union territory must have 50 per cent. or more ownership in the entity, directly or through an entity wholly owned by the Government. The amendment is made under sub section (3) of section 11 of the West Bengal GST Act and is deemed effective from 20th September, 2018.</description>
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