TDS exemption: Ministry of Defence authorities excluded from specified Karnataka SGST notification, except listed defence controllers. The amendment inserts a proviso that, regarding persons specified under clause (a) of sub section (1) of Section 51, nothing in the prior Karnataka GST notification shall apply to authorities under the Ministry of Defence except the offices and controllers listed in Annexure A; this exclusion is effective from 1 October 2018 and Annexure A enumerates code numbers and designations of the Principal Controllers/Controllers of Defence Accounts that remain subject to the notification.
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.
TDS exemption: Ministry of Defence authorities excluded from specified Karnataka SGST notification, except listed defence controllers.
The amendment inserts a proviso that, regarding persons specified under clause (a) of sub section (1) of Section 51, nothing in the prior Karnataka GST notification shall apply to authorities under the Ministry of Defence except the offices and controllers listed in Annexure A; this exclusion is effective from 1 October 2018 and Annexure A enumerates code numbers and designations of the Principal Controllers/Controllers of Defence Accounts that remain subject to the notification.
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