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of <h1>Haryana exempts PSU transactions from TDS under GST Act, effective October 1, 2018, per Notification No. 100/GST-2.</h1> The Haryana Government's Excise and Taxation Department issued an amendment to notification No. 86/GST-2, dated September 18, 2018, under the Haryana 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 applicability of Tax Deducted at Source (TDS) provisions. This change was made following the recommendations of the Council and is formalized in notification No. 100/GST-2, dated November 6, 2018.
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