Exemption for defence authorities: notification excludes most Ministry of Defence entities except listed controllers, narrowing GST applicability. A proviso amends the prior state GST notification to exclude Ministry of Defence authorities from its application with respect to persons specified under clause (a) of sub section (1) of Section 51 of the Tamil Nadu Goods and Services Tax Act, 2017, except for those authorities and offices expressly listed in the Annexure, which supplies designations and code numbers to identify the covered defence accounting offices.
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Provisions expressly mentioned in the judgment/order text.
Exemption for defence authorities: notification excludes most Ministry of Defence entities except listed controllers, narrowing GST applicability.
A proviso amends the prior state GST notification to exclude Ministry of Defence authorities from its application with respect to persons specified under clause (a) of sub section (1) of Section 51 of the Tamil Nadu Goods and Services Tax Act, 2017, except for those authorities and offices expressly listed in the Annexure, which supplies designations and code numbers to identify the covered defence accounting offices.
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