Exemption for Defence Authorities: notification excludes Ministry of Defence authorities listed in Annexure-A from application, effective October. The notification inserts a proviso providing that, with respect to persons specified under clause (a) of subsection (1) of section 51 of the Andhra Pradesh Goods and Services Tax Act, 2017, the notification shall not apply to authorities under the Ministry of Defence, other than the authorities specified in Annexure-A and their offices, with effect from the 1st day of October, 2018.
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Provisions expressly mentioned in the judgment/order text.
Exemption for Defence Authorities: notification excludes Ministry of Defence authorities listed in Annexure-A from application, effective October.
The notification inserts a proviso providing that, with respect to persons specified under clause (a) of subsection (1) of section 51 of the Andhra Pradesh Goods and Services Tax Act, 2017, the notification shall not apply to authorities under the Ministry of Defence, other than the authorities specified in Annexure-A and their offices, with effect from the 1st day of October, 2018.
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