TDS compliance exemption for specified Ministry of Defence authorities under Assam GST, with limited carve-outs for defence accounts offices. An amendment to the Assam GST TDS notification inserts a proviso excluding specified Ministry of Defence authorities from the TDS compliance provisions applicable to persons covered by section 51(1)(a), except for the authorities listed in Annexure A and their offices. The exclusion applies with effect from 1 October 2018 and is treated as having come into force on 23 October 2018.
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Provisions expressly mentioned in the judgment/order text.
TDS compliance exemption for specified Ministry of Defence authorities under Assam GST, with limited carve-outs for defence accounts offices.
An amendment to the Assam GST TDS notification inserts a proviso excluding specified Ministry of Defence authorities from the TDS compliance provisions applicable to persons covered by section 51(1)(a), except for the authorities listed in Annexure A and their offices. The exclusion applies with effect from 1 October 2018 and is treated as having come into force on 23 October 2018.
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