Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. - 73/2018-Central Tax - Central GST (CGST)
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TDS exemption: supplies between persons specified under section 51(1) are excluded from notification coverage by amendment. An amendment inserts a proviso excluding supplies of goods or services between persons specified under clauses (a), (b), (c) and (d) of section 51(1) of the Central Goods and Services Tax Act, 2017 from the application of the earlier notification, thereby narrowing that notification's scope to omit such inter-person supplies.
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: supplies between persons specified under section 51(1) are excluded from notification coverage by amendment.
An amendment inserts a proviso excluding supplies of goods or services between persons specified under clauses (a), (b), (c) and (d) of section 51(1) of the Central Goods and Services Tax Act, 2017 from the application of the earlier notification, thereby narrowing that notification's scope to omit such inter-person supplies.
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