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Clarifying the scope and applicability of the notification of the Government of Arunachal Pradesh No.12/2017-State Tax (Rate), dated the 28th June, 2017 - 23/2018-StateTax (Rate) - Arunachal Pradesh SGSTExtract GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX EXCISE ITANAGAR --- Notification No. 23/2018-StateTax (Rate) The 20th September, 2018 No. GST/24/2017/Vol-I.- In exercise of the powers conferred by sub-section (3) of section 11of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Arunachal Pradesh No.12/2017-State Tax (Rate), dated the 28thJune, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 183, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide No. GST/24/2017, dated the 28th June, 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 must have 50 per cent ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory. . Anirudh S. Singh Commissioner of State Tax Government of Arunachal Pradesh, Itanagar.
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