Public sector undertaking supplies excluded from notification, removing coverage of inter-PSU transactions under amended rule. The notification amends S.O. 238 by inserting a proviso excluding supplies of goods or services from one public sector undertaking to another, whether or not distinct persons, from the scope of that notification; enacted under sub-section (3) of section 1 read with section 51 of the Bihar Goods and Services Tax Act, with effect from the first day of October, 2018.
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 supplies excluded from notification, removing coverage of inter-PSU transactions under amended rule.
The notification amends S.O. 238 by inserting a proviso excluding supplies of goods or services from one public sector undertaking to another, whether or not distinct persons, from the scope of that notification; enacted under sub-section (3) of section 1 read with section 51 of the Bihar Goods and Services Tax Act, with effect from the first day of October, 2018.
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