Exemption subject to post audit for the authorities under Ministry of Defence from TDS compliance with retrospective effect from 01-10-2018. - 57/2018 - State Tax - Maharashtra SGST
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TDS exemption for defence authorities excludes listed Defence Accounts offices and is made subject to post audit. A proviso excludes authorities under the Ministry of Defence, other than those listed in Annexure A, from application of the State GST notification's TDS provision, making any exemption for Defence authorities subject to post audit; Annexure A enumerates Principal Controllers/Controllers of Defence Accounts with assigned code numbers to identify excluded offices.
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 for defence authorities excludes listed Defence Accounts offices and is made subject to post audit.
A proviso excludes authorities under the Ministry of Defence, other than those listed in Annexure A, from application of the State GST notification's TDS provision, making any exemption for Defence authorities subject to post audit; Annexure A enumerates Principal Controllers/Controllers of Defence Accounts with assigned code numbers to identify excluded offices.
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