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Seeks to insert explanation in an entry in notification No. 12/2017 (Rate) by exercising powers conferred under section 11(3) of Assam GST Act, 2017. - 18/2018-GST-FTX.56/2017/Pt-III/161 - Assam SGSTExtract GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 31st October, 2018 No.FTX.56/2017/Pt-III/161.- In exercise of the powers conferred by sub-section (3) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, 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 Assam in the Finance (Taxation) Department No. 12/2017 (FTX.56/2017/25 dated the 29th June, 2017), published in the Gazette of Assam, Extraordinary, vide number 346, dated the 29th 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. 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 from 20th day of September, 2018. RAJIV KUMAR BORA, Additional Chief Secretary to the Government of Assam, Finance Department.
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