Amendment to Notification Clarifying GST Exemption

Central Government amends notification under IGST Act. Aimed at clarifying scope and applicability of existing GST notification.

Explanation inserted against serial number 43 of the notification. Specifies ownership criteria for exemption eligibility.

Ownership requirement: Central or State Government or Union territory to have 50% or more ownership.

Amendment signed by Mohit Tewari, Under Secretary to the Government of India. Notification references original and last amended versions for clarity.