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    <title>Services Exempted from Tax Clarifying the Scope and Applicability of the notification issued in G.O.Ms.No.588, Revenue (CT-II) Department, Dated:12.12.2017.</title>
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    <description>The notification inserts an Explanation to clarify that, for the exemption at serial number 41, the Central Government, State Government or Union territory must hold majority ownership in the entity directly or indirectly through an entity that is wholly owned by the Central Government, State Government or Union territory, thereby defining the ownership structure that qualifies an entity for the specified GST exemption.</description>
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      <description>The notification inserts an Explanation to clarify that, for the exemption at serial number 41, the Central Government, State Government or Union territory must hold majority ownership in the entity directly or indirectly through an entity that is wholly owned by the Central Government, State Government or Union territory, thereby defining the ownership structure that qualifies an entity for the specified GST exemption.</description>
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