Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. - ERTS(T) 65/2017/Pt. II/59-61/2018-State Tax - Meghalaya SGST
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TDS exemption for PSU-to-PSU supplies excludes inter-PSU transactions from GST TDS provisions under state notification effective date specified. Amendment excludes supplies of goods or services from one public sector undertaking to another, whether or not a distinct person, from the operation of the earlier notification concerning TDS applicability, with effect from the date specified in the amendment, thereby removing inter-PSU transactions from that TDS compliance regime.
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 for PSU-to-PSU supplies excludes inter-PSU transactions from GST TDS provisions under state notification effective date specified.
Amendment excludes supplies of goods or services from one public sector undertaking to another, whether or not a distinct person, from the operation of the earlier notification concerning TDS applicability, with effect from the date specified in the amendment, thereby removing inter-PSU transactions from that TDS compliance regime.
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