Services Exempted from Tax Clarifying the Scope and Applicability of the notification No. KA.NI.-2-843/XI-9(47)/17-U.P. Act.-1-2017-Order-(10)-2017 dated 30.06.2017. - KA.NI.-2-2028/XI-9(47)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION NO. KA.NI.-2-2028/XI-9(47)/17-U.P.Act-1-2017-Order-(151)-2018 Lucknow : Dated : October 22, 2018 In exercise of the powers conferred by sub-section (1) of section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no I of 201 7), on the recommendations of the Council, the Governor, on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification No. KA.NI.-2-843/XI-9(47)/17-U.P. Act.-1-2017-Order-(10)-2017 dated 30.06.2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 41, in column (3), namely:- Explanation . -For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50 per cent or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory . This notification shall be deemed to have come into force with effect from the 20 th of September, 2018. By Order (Alok Sinha) Apar Mukhya sachiv