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of <h1>Kerala amends GST Act to exempt TDS on supplies between Government Departments and PSUs u/s 51.</h1> The Government of Kerala, following recommendations from the Goods and Services Tax Council, has issued an amendment to exempt supplies made between Government Departments and Public Sector Undertakings (PSUs) from Tax Deducted at Source (TDS). This amendment is incorporated into the Kerala State Goods and Services Tax Act, 2017, specifically modifying a previous notification from September 2018. The change aims to facilitate transactions between specified entities under section 51 of the Act, ensuring that TDS does not apply to such inter-departmental and PSU exchanges.
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