TDS exemption for supplies between public sector undertakings removes TDS applicability for inter-PSU transactions under GST. An amendment to Notification No. 50/2018-State Tax inserts a proviso excluding supplies of goods or services from one public sector undertaking to another public sector undertaking from provisions relating to deduction at source under the Maharashtra GST framework, irrespective of whether the recipient is a distinct person, effective from 1st October 2018.