Rajasthan GST Act Amendment: PSUs Exempt from TDS on Goods and Services Supply Starting October 1, 2018.

The Government of Rajasthan has issued a notification amending a previous order under the Rajasthan Goods and Services Tax Act, 2017. Effective from October 1, 2018, the amendment exempts transactions involving the supply of goods or services between public sector undertakings (PSUs) from the requirement of tax deduction at source (TDS). This change, recommended by the Council, specifies that the exemption applies regardless of whether the PSUs are distinct entities. The notification is authorized by the Joint Secretary to the Government.

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