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        Case ID :
        GST - States

        Seeks to amend Notification No. 50/2018-State Tax dated the 5th September, 2019 - 57/2018–State Tax - Delhi SGST

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        Exemption for Ministry of Defence authorities narrows notification applicability, excluding listed defence accounting offices from its scope. Amendment inserts a proviso excluding Ministry of Defence authorities, other than those listed in Annexure A, from the applicability of the principal GST notification with respect to persons specified under clause (a) of sub section (1) of section 51, effective from the first day of October, 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 for Ministry of Defence authorities narrows notification applicability, excluding listed defence accounting offices from its scope.

                                Amendment inserts a proviso excluding Ministry of Defence authorities, other than those listed in Annexure A, from the applicability of the principal GST notification with respect to persons specified under clause (a) of sub section (1) of section 51, effective from the first day of October, 2018.


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