PSU-to-PSU supply exemption removes TDS applicability on inter-PSU supplies under the GST notification by amendment. The amendment inserts a proviso excluding supplies of goods or services from a public sector undertaking to another public sector undertaking, whether or not distinct persons, from application of the prior notification's provisions relating to tax deduction at source under the State GST framework.
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Provisions expressly mentioned in the judgment/order text.
PSU-to-PSU supply exemption removes TDS applicability on inter-PSU supplies under the GST notification by amendment.
The amendment inserts a proviso excluding supplies of goods or services from a public sector undertaking to another public sector undertaking, whether or not distinct persons, from application of the prior notification's provisions relating to tax deduction at source under the State GST framework.
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