TDS applicability carve out: Ministry of Defence authorities largely excluded from a Nagaland GST notification, with listed offices retained. The State Government inserts a proviso excluding authorities under the Ministry of Defence, other than those enumerated in the Annexure listing principal controllers/controllers of defence accounts, from the application of the notification as it relates to persons specified under clause (a) of sub section (1) concerning tax deduction at source; the amendment takes effect from the effective date stated in the proviso.
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Provisions expressly mentioned in the judgment/order text.
TDS applicability carve out: Ministry of Defence authorities largely excluded from a Nagaland GST notification, with listed offices retained.
The State Government inserts a proviso excluding authorities under the Ministry of Defence, other than those enumerated in the Annexure listing principal controllers/controllers of defence accounts, from the application of the notification as it relates to persons specified under clause (a) of sub section (1) concerning tax deduction at source; the amendment takes effect from the effective date stated in the proviso.
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