Public sector undertaking supply exclusion: inter-PSU supplies excluded from notification, changing GST applicability from specified date. The notification amendment inserts a proviso excluding the supply of goods or services from a public sector undertaking to another public sector undertaking, whether or not distinct persons, so that the earlier notification does not apply to such inter-PSU supplies; this exclusion operates from the commencement date specified in the amendment.
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.
Public sector undertaking supply exclusion: inter-PSU supplies excluded from notification, changing GST applicability from specified date.
The notification amendment inserts a proviso excluding the supply of goods or services from a public sector undertaking to another public sector undertaking, whether or not distinct persons, so that the earlier notification does not apply to such inter-PSU supplies; this exclusion operates from the commencement date specified in the amendment.
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