Exemption for Defence authorities from specified GST notification; certain controllers remain excluded and listed in annexure. The notification is amended by adding two provisos: one excluding Ministry of Defence authorities (except those listed in Annexure A) from the notification's application with the stated commencement; the other excluding supplies between persons specified under the relevant specified persons provision from the notification's application from a later stated commencement. Annexure A lists Principal Controllers/Controllers of Defence Accounts and their assigned code numbers.
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 Defence authorities from specified GST notification; certain controllers remain excluded and listed in annexure.
The notification is amended by adding two provisos: one excluding Ministry of Defence authorities (except those listed in Annexure A) from the notification's application with the stated commencement; the other excluding supplies between persons specified under the relevant specified persons provision from the notification's application from a later stated commencement. Annexure A lists Principal Controllers/Controllers of Defence Accounts and their assigned code numbers.
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