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    <description>Amends Notification No.12/2017 to add an Explanation clarifying that an entity qualifies for the specified exemption only where the Central Government, State Government or Union territory holds fifty percent or more ownership, directly or indirectly through an entity wholly owned by the Central Government, State Government or Union territory.</description>
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      <description>Amends Notification No.12/2017 to add an Explanation clarifying that an entity qualifies for the specified exemption only where the Central Government, State Government or Union territory holds fifty percent or more ownership, directly or indirectly through an entity wholly owned by the Central Government, State Government or Union territory.</description>
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