CBIC exempts supplies made by Government Departments and PSUs to other Government Departments and vice-versa from the provisions of TDS under CGST Act

Jan 02, 2019 | by Avantis RegTech Legal Research Team

The Central Government, on the recommendations of the GST Council, has made further amendment in the Notification No. 50/2018- Central Tax dated the 13th September, 2018 which appointed October 01, 2018, as the date on which the provisions of Section 51 (provisions related to TDS) of the Central Goods and Services Tax Act, 2017 shall come into force. After the second proviso, the following proviso shall be inserted, namely:-

“Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.”.

[Notification No.73/2018 – Central Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-73-central-tax-english-2018.pdf;jsessionid=9954775776583EDA9487509787F72E4E


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