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    <title>Inserts the Explanation in Notification G.O. Ms. No. 12/2017- Puducherry GST (Rate), dated the 29th June, 2017</title>
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    <description>The Explanation adds that, for the exemption at serial number 41, the Central Government, State Government or Union Territory must have 50 per cent. ownership in the entity claiming the exemption, either directly or through an entity which is wholly owned by the Central Government, State Government or Union Territory, thereby prescribing the qualifying ownership structure for eligibility.</description>
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      <description>The Explanation adds that, for the exemption at serial number 41, the Central Government, State Government or Union Territory must have 50 per cent. ownership in the entity claiming the exemption, either directly or through an entity which is wholly owned by the Central Government, State Government or Union Territory, thereby prescribing the qualifying ownership structure for eligibility.</description>
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