GST exemption for Ministry of Defence authorities limited; offices listed in Annexure A remain excluded from the relief. The notification amendment provides that, as to persons falling within the identified withholding/deduction category, the notification does not apply to Ministry of Defence authorities except those offices listed in Annexure A; Annexure A lists designated Principal Controllers/Controllers of Defence Accounts with assigned code numbers for administrative identification, and the exclusion operates 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.
GST exemption for Ministry of Defence authorities limited; offices listed in Annexure A remain excluded from the relief.
The notification amendment provides that, as to persons falling within the identified withholding/deduction category, the notification does not apply to Ministry of Defence authorities except those offices listed in Annexure A; Annexure A lists designated Principal Controllers/Controllers of Defence Accounts with assigned code numbers for administrative identification, and the exclusion operates from the stated commencement date.
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