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        Case ID :
        GST - States

        Amendment in Notification No. 38/1/2017-Fin(R&C)(72), dated the 21st September, 2018 - 38/1/2017-Fin(R&C)(78)/1662 - Goa SGST

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        Exemption for defence authorities: notification will not apply to Ministry of Defence entities except those listed in Annexure A. The amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in Annexure A and their offices, from the operation of the prior notification as it applies to persons falling under the recovery provisions of the Goa GST framework, effective from the stated commencement date.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Exemption for defence authorities: notification will not apply to Ministry of Defence entities except those listed in Annexure A.

                                The amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in Annexure A and their offices, from the operation of the prior notification as it applies to persons falling under the recovery provisions of the Goa GST framework, effective from the stated commencement date.


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