Amendment in Notification No. S.O.144/P.A.5/ 2017/Ss.1 and 51/2018, dated the 03rd September, 2018 - S.O.10/P.A.5/2017/Ss.1 and 51/Amd./2019 - Punjab SGST
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Public sector supplies exclusion: notification proviso excludes supplies between public undertakings from application, altering GST coverage. An amendment inserts a proviso excluding supplies of goods or services between public sector undertakings from the earlier notification's application, irrespective of whether they are distinct persons, with effect from the first day of October, 2018; the amendment notification is deemed to have come into force on the fifth day of November, 2018.
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 supplies exclusion: notification proviso excludes supplies between public undertakings from application, altering GST coverage.
An amendment inserts a proviso excluding supplies of goods or services between public sector undertakings from the earlier notification's application, irrespective of whether they are distinct persons, with effect from the first day of October, 2018; the amendment notification is deemed to have come into force on the fifth day of November, 2018.
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