Public sector undertaking supply carve-out inserted under Uttarakhand SGST notification for inter-PSU transactions. An amendment to the Uttarakhand SGST notification inserts a proviso excluding supplies of goods, services, or both from one public sector undertaking to another public sector undertaking, whether or not they are distinct persons. The exclusion applies with effect from 1 October 2018 and operates as a specific carve-out from the earlier notification under the State GST framework.
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.
Public sector undertaking supply carve-out inserted under Uttarakhand SGST notification for inter-PSU transactions.
An amendment to the Uttarakhand SGST notification inserts a proviso excluding supplies of goods, services, or both from one public sector undertaking to another public sector undertaking, whether or not they are distinct persons. The exclusion applies with effect from 1 October 2018 and operates as a specific carve-out from the earlier notification under the State GST framework.
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