Seeks to amend notification No. 1344-F.T. dated 13.09.2018 so as to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS - 1892-F.T. - 73/2018-State Tax - West Bengal SGST
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TDS exemption for inter-government supplies clarified; supplies between government entities excluded from TDS notification provision. The notification inserts a proviso excluding from the earlier notification any supply of goods or services that takes place between persons specified as government entities, thereby removing inter-governmental and PSU-to-government supplies from the TDS withholding requirement.
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 inter-government supplies clarified; supplies between government entities excluded from TDS notification provision.
The notification inserts a proviso excluding from the earlier notification any supply of goods or services that takes place between persons specified as government entities, thereby removing inter-governmental and PSU-to-government supplies from the TDS withholding requirement.
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