Exemption to supplies made by Government Departments and PSUs to other Government Departments and vice-versa Notification. - G.O. Ms. No. 03 - Puducherry SGST
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Exemption scope narrowed: notification excludes supplies between persons specified under section 51(1) clauses (a)-(d), limiting applicability. The amendment inserts a proviso excluding the supply of goods or services or both from the notification's application when the supply takes place between persons specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Act. The change limits the prior exemption so that supplies among the enumerated government entities and PSUs are not covered. The amendment is deemed effective from the thirty first day of December, 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.
Exemption scope narrowed: notification excludes supplies between persons specified under section 51(1) clauses (a)-(d), limiting applicability.
The amendment inserts a proviso excluding the supply of goods or services or both from the notification's application when the supply takes place between persons specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Act. The change limits the prior exemption so that supplies among the enumerated government entities and PSUs are not covered. The amendment is deemed effective from the thirty first day of December, 2018.
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