TDS compliance under Assam GST excludes specified Defence authorities, with Annexure-A offices remaining covered from the stated date. Assam GST notification amends the TDS notification under section 51 by inserting a proviso excluding authorities under the Ministry of Defence from its application, except the authorities listed in Annexure-A and their offices. The amendment applies to persons covered by clause (a) of sub-section (1) of section 51 and operates with effect from 1 October 2018 for the specified Defence authorities and offices.
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 compliance under Assam GST excludes specified Defence authorities, with Annexure-A offices remaining covered from the stated date.
Assam GST notification amends the TDS notification under section 51 by inserting a proviso excluding authorities under the Ministry of Defence from its application, except the authorities listed in Annexure-A and their offices. The amendment applies to persons covered by clause (a) of sub-section (1) of section 51 and operates with effect from 1 October 2018 for the specified Defence authorities and offices.
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