TDS exemption for Ministry of Defence authorities: Annexure A offices remain subject to TDS, others excluded under notification. The notification inserts a proviso excluding authorities under the Ministry of Defence, other than those specified in Annexure A and their offices, from the TDS requirements applicable to persons covered by clause (a) of sub section (1) of section 51 of the Arunachal Pradesh GST Act; the exclusion operates from the stated effective date. Annexure A lists the principal Controllers/Controllers of Defence Accounts with their designated code numbers and identifies the offices that remain subject to TDS.
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Provisions expressly mentioned in the judgment/order text.
TDS exemption for Ministry of Defence authorities: Annexure A offices remain subject to TDS, others excluded under notification.
The notification inserts a proviso excluding authorities under the Ministry of Defence, other than those specified in Annexure A and their offices, from the TDS requirements applicable to persons covered by clause (a) of sub section (1) of section 51 of the Arunachal Pradesh GST Act; the exclusion operates from the stated effective date. Annexure A lists the principal Controllers/Controllers of Defence Accounts with their designated code numbers and identifies the offices that remain subject to TDS.
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