Gov meaning for st

Hi Sonu,

Clause 2(s) of the Mega Exemption Notification defines the term 'governent authority' as follows

"governmental authority" means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Governmental  and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W of the Constitution.

ohhh tell me whether state gov is included or not?