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    <title>Purpose of clarifying the scope and applicability of the notification of the Government of Jharkhand, in the Department of Commercial Taxes, No.12/2017- State Tax (Rate), dated the 29th June, 2017.</title>
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    <description>An Explanation is added to the notification to define that the exemption applies where the Central Government, State Government or Union territory holds fifty per cent or more ownership in the entity, directly or through an entity wholly owned by the Central Government, State Government or Union territory; the amendment is effective from 20th September, 2018.</description>
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