PSU-to-PSU supply exemption: supplies between public sector undertakings excluded from state tax notification, effective from October. Inserts a proviso excluding the supply of goods or services from one public sector undertaking to another public sector undertaking, whether or not a distinct person, from the notification's application, creating an explicit inter-PSU supply exemption under the state tax notification and limiting the notification's scope with effect from the stated commencement date.
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.
PSU-to-PSU supply exemption: supplies between public sector undertakings excluded from state tax notification, effective from October.
Inserts a proviso excluding the supply of goods or services from one public sector undertaking to another public sector undertaking, whether or not a distinct person, from the notification's application, creating an explicit inter-PSU supply exemption under the state tax notification and limiting the notification's scope with effect from the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
