Notification exemption for Ministry of Defence authorities excludes listed defence controllers from a State Tax notification under GST. The amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in the Annexure and their offices, from the application of Notification No. 50/2018 as it applies to persons specified under clause (a) of sub section (1) of section 51 of the Himachal Pradesh GST Act, effective 1 October 2018. The notification publishes an Annexure assigning code numbers to Principal Controllers/Controllers of Defence Accounts for identification under the State Tax regime.
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Provisions expressly mentioned in the judgment/order text.
Notification exemption for Ministry of Defence authorities excludes listed defence controllers from a State Tax notification under GST.
The amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in the Annexure and their offices, from the application of Notification No. 50/2018 as it applies to persons specified under clause (a) of sub section (1) of section 51 of the Himachal Pradesh GST Act, effective 1 October 2018. The notification publishes an Annexure assigning code numbers to Principal Controllers/Controllers of Defence Accounts for identification under the State Tax regime.
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