In exercise of the powers conferred by sub-section (3) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, 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 Himachal Pradesh, No.12/2017- State Tax (Rate), dated 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017, dated the 30th 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 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. ".

By order,

(Jagdish Chander Sharma)

Pr. Secretary (E&T) to the Government of

Himachal Pradesh

Note: -The principal notification No.12/2017- State Tax (Rate), dated the 30th June, 2017, was published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017, dated the 30th June, 2017 and was last amended by notification No. 14/2018- State Tax (Rate), dated the 27th July, 2018 published vide number EXN-F(10)-24/2018, dated the 27th July, 2018.