Notification under section 51 read with section 1(3) to exempt post audit authorities under ministry or defense from TDS compliance under HGST Act, 2017 (H and E) - 96/GST-2 - Haryana SGST
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TDS exemption: notification excludes most Ministry of Defence authorities from TDS compliance, except listed controllers. Amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those expressly listed in Annexure-A, from the application of the notification insofar as it concerns persons specified under clause (a) of section 51(1) of the Haryana GST Act, 2017, thereby limiting which defence accounting offices are covered by the waiver.
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.
TDS exemption: notification excludes most Ministry of Defence authorities from TDS compliance, except listed controllers.
Amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those expressly listed in Annexure-A, from the application of the notification insofar as it concerns persons specified under clause (a) of section 51(1) of the Haryana GST Act, 2017, thereby limiting which defence accounting offices are covered by the waiver.
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