PSU-to-PSU supply exemption under GST TDS notification excludes inter-undertaking supplies from applicability. The notification amends the earlier TDS notification under the Assam Goods and Services Tax Act, 2017 by excluding supplies of goods, services, or both from one public sector undertaking to another public sector undertaking, whether or not a distinct person, from its applicability. The exclusion operates from 1 October 2018, and the notification is deemed to have come into force from 5 November 2018.