TDS exemption: Ministry of Defence authorities broadly excluded from the notification, except listed defence controllers. Inserts a proviso excluding authorities under the Ministry of Defence, other than the specific authorities and their offices listed in Annexure A, from the operation of the earlier Puducherry GST notification applicable to persons under clause (a) of sub section (1) of section 51 of the Act, effective 1 October 2018; Annexure A enumerates the Principal Controllers/Controllers of Defence Accounts and their code numbers identifying the authorities to which the notification still applies.
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TDS exemption: Ministry of Defence authorities broadly excluded from the notification, except listed defence controllers.
Inserts a proviso excluding authorities under the Ministry of Defence, other than the specific authorities and their offices listed in Annexure A, from the operation of the earlier Puducherry GST notification applicable to persons under clause (a) of sub section (1) of section 51 of the Act, effective 1 October 2018; Annexure A enumerates the Principal Controllers/Controllers of Defence Accounts and their code numbers identifying the authorities to which the notification still applies.
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