Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS - FIN/REV-3/GST/1/08(Pt-1)(Vol 1)/11 - Nagaland SGST
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TDS exemption for inter-governmental supplies under GST law excludes transactions among specified government entities, clarifying withholding scope. The notification inserts a proviso excluding from the notification's TDS applicability any supply of goods or services between persons specified under clauses (a)-(d) of sub section (1) of section 51 of the Nagaland Goods and Services Tax Act, 2017, thereby categorically removing supplies among specified government departments and PSUs from the withholding regime under the State GST notification.
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-governmental supplies under GST law excludes transactions among specified government entities, clarifying withholding scope.
The notification inserts a proviso excluding from the notification's TDS applicability any supply of goods or services between persons specified under clauses (a)-(d) of sub section (1) of section 51 of the Nagaland Goods and Services Tax Act, 2017, thereby categorically removing supplies among specified government departments and PSUs from the withholding regime under the State GST notification.
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