To exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS - 73/2018--State Tax - Maharashtra SGST
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TDS exemption for inter-government supplies excluded from application under Maharashtra Goods and Services Tax notification. The amendment inserts a proviso stating that nothing in the cited notification shall apply to the supply of goods or services or both which takes place between one person and another person specified under clauses (a), (b), (c) and (d) of the statutory provision governing specified persons, thereby excluding such inter-person supplies from the notification's application.
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.
TDS exemption for inter-government supplies excluded from application under Maharashtra Goods and Services Tax notification.
The amendment inserts a proviso stating that nothing in the cited notification shall apply to the supply of goods or services or both which takes place between one person and another person specified under clauses (a), (b), (c) and (d) of the statutory provision governing specified persons, thereby excluding such inter-person supplies from the notification's application.
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