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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 23/2018- Central Tax (Rate)

New Delhi, the 20
th
September, 2018

G.S.R......(E).- In exercise of the powers conferred by sub-section (3) of section 11 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 India,
in the Ministry of Finance (Department of Revenue) No.12/2017- Central Tax (Rate), dated the
28
th
June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
Section (i), vide number G.S.R. 691(E), dated the 28
th
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.”.


[F. No.354/300/2018-TRU]


(Mohit Tewari)
Under Secretary to the Government of India

Note: - The principal notification No. 12/2017 – Central Tax(Rate), dated the 28
th
June,
2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E),
dated the 28
th
June, 2017 and was last amended by notification No. 14/2018- Central Tax
(Rate), dated the 26
th
July, 2018 vide number G.S.R. 678(E), dated the 26
th
July, 2018.
notifications no 23 2018 central tax rate | iKargos