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of <h1>Nagaland amends GST Act to exempt TDS on transactions between Government Departments and PSUs, effective December 31, 2018.</h1> The Government of Nagaland has amended a prior notification under the Nagaland Goods and Services Tax Act, 2017, to exempt transactions involving the supply of goods or services between Government Departments and Public Sector Undertakings (PSUs) from Tax Deducted at Source (TDS). This amendment, effective from December 31, 2018, specifies that the exemption applies to transactions involving entities specified under certain clauses of section 51 of the Act. This change follows recommendations from the GST Council and aims to streamline tax processes for inter-departmental and inter-PSU transactions.
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