Public sector undertaking supply exclusion: notification inapplicable to supplies between PSUs, narrowing GST notification scope. The Government of Goa inserted a proviso into Notification No. 38/1/2017-Fin(R&C)(72) providing that the notification shall not 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, thereby excluding inter PSU supplies from the notification's applicability.
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.
Public sector undertaking supply exclusion: notification inapplicable to supplies between PSUs, narrowing GST notification scope.
The Government of Goa inserted a proviso into Notification No. 38/1/2017-Fin(R&C)(72) providing that the notification shall not 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, thereby excluding inter PSU supplies from the notification's applicability.
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