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    <title>Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS</title>
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    <description>The notification inserts a proviso excluding from the notification&#039;s TDS applicability any supply of goods or services between persons specified under clauses (a)-(d) of sub section (1) of section 51 of the Nagaland Goods and Services Tax Act, 2017, thereby categorically removing supplies among specified government departments and PSUs from the withholding regime under the State GST notification.</description>
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      <description>The notification inserts a proviso excluding from the notification&#039;s TDS applicability any supply of goods or services between persons specified under clauses (a)-(d) of sub section (1) of section 51 of the Nagaland Goods and Services Tax Act, 2017, thereby categorically removing supplies among specified government departments and PSUs from the withholding regime under the State GST notification.</description>
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