Exemption for supplies between public sector undertakings excludes such transactions from state GST TDS notification applicability. The State amends a prior finance notification under the Nagaland Goods and Services Tax Act by inserting a proviso that nothing in the notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, thereby excluding such PSU to PSU transactions from the notification's coverage relating to tax deduction at source.
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.
Exemption for supplies between public sector undertakings excludes such transactions from state GST TDS notification applicability.
The State amends a prior finance notification under the Nagaland Goods and Services Tax Act by inserting a proviso that nothing in the notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, thereby excluding such PSU to PSU transactions from the notification's coverage relating to tax deduction at source.
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