TDS under GST - public sector undertaking - supply from one PSU to another PSU exempted from applicability of provisions relating to TDS - 61/2018 - Central GST (CGST)

TDS under GST exempted for supplies between public sector undertakings, removing TDS applicability on such inter-PSU transactions.

The notification amends the Central Tax TDS notification to provide that nothing in the notification shall apply to the supply of goods or services from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1st day of October, 2018, thereby excluding inter-PSU supplies from the TDS provisions.