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    <title>Clarifying the scope and applicability of the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.37/P.A.5/2017/S.11/2017, dated the 30th June, 2017.</title>
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    <description>Introduces an Explanation clarifying that for the specified exemption the Central Government, State Government or Union territory must have fifty per cent or more ownership in the entity either directly or through an entity wholly owned by the Central Government, State Government or Union territory; the Explanation is inserted in the Table against the relevant serial number of the original notification and is to be effective from the stated commencement date.</description>
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      <description>Introduces an Explanation clarifying that for the specified exemption the Central Government, State Government or Union territory must have fifty per cent or more ownership in the entity either directly or through an entity wholly owned by the Central Government, State Government or Union territory; the Explanation is inserted in the Table against the relevant serial number of the original notification and is to be effective from the stated commencement date.</description>
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