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of <h1>TDS Exemption for PSU Transactions Under CGST Act 2017 Now Effective from October 1, 2018.</h1> The Central Government has amended the notification related to the Central Goods and Services Tax Act, 2017, exempting the supply of goods or services between public sector undertakings (PSUs) from the applicability of Tax Deducted at Source (TDS) provisions. This amendment is effective from October 1, 2018, and specifies that the TDS provisions will not apply to transactions between PSUs, regardless of whether they are distinct entities. This change follows recommendations from the GST Council and modifies the earlier notification dated September 13, 2018.
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