Seeks to exempt the authorities incurring expenditure subject to post audit under Ministry of Defence from TDS compliance with retrospective effect from 1st October, 2018. - 1539-F.T.-57/2018-State Tax - West Bengal SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
TDS exemption for most Ministry of Defence authorities applies retrospectively with effect, excluding listed Annexure A controllers. The notification proviso excludes authorities under the Ministry of Defence, other than those specified in Annexure A and their offices, from the earlier State GST notification's applicability with effect from 1 October 2018, thereby leaving the listed Principal Controllers/Controllers of Defence Accounts in Annexure A subject to the notification.
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.
TDS exemption for most Ministry of Defence authorities applies retrospectively with effect, excluding listed Annexure A controllers.
The notification proviso excludes authorities under the Ministry of Defence, other than those specified in Annexure A and their offices, from the earlier State GST notification's applicability with effect from 1 October 2018, thereby leaving the listed Principal Controllers/Controllers of Defence Accounts in Annexure A subject to the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
