Public sector undertaking supply exemption removes GST TDS coverage for inter-PSU supplies under the Assam notification. An amendment to the Assam GST TDS notification excludes supplies of goods or services, or both, from one public sector undertaking to another public sector undertaking from the notification's operation, whether or not the undertakings are distinct persons. The exclusion applies with effect from 1 October 2018, and the notification is deemed to have come into force from 5 November 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.
Public sector undertaking supply exemption removes GST TDS coverage for inter-PSU supplies under the Assam notification.
An amendment to the Assam GST TDS notification excludes supplies of goods or services, or both, from one public sector undertaking to another public sector undertaking from the notification's operation, whether or not the undertakings are distinct persons. The exclusion applies with effect from 1 October 2018, and the notification is deemed to have come into force from 5 November 2018.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
