Exemption for PSU-to-PSU supplies: the notification does not apply to supplies between public sector undertakings. The Gujarat government amended a GST notification to provide that nothing in the notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, effective from the first day of October, 2018, thereby excluding inter-PSU supplies from the notification's application.
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.
Exemption for PSU-to-PSU supplies: the notification does not apply to supplies between public sector undertakings.
The Gujarat government amended a GST notification to provide that nothing in the notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, effective from the first day of October, 2018, thereby excluding inter-PSU supplies from the notification's application.
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