Section 338B(7) in THE CONSTITUTION (ONE HUNDRED AND SECOND AMENDMENT) ACT, 2018
(7)Where any such report, or any part thereof, relates to any matter with which any State Government is concerned, a copy of such report shall be forwarded to the State Government which shall cause it to be laid before the Legislature of the State along with a memorandum explaining the action taken or proposed to be taken on the recommendations relating to the State and the reasons for the non-acceptance, if any, of any of such recommendations.