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

Jan 03, 2019 | by Avantis RegTech Legal Research Team


The State Government of Odisha, on the recommendations of the GST Council, has made further amendment in the Notification No. 29890-FIN-CTI-TAX-0043/2017/FIN dated the 18th September, 2018 which appointed October 01, 2018, as the date on which the provisions of Section 51 (provisions related to TDS) of the Odisha 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. 40974-FIN-CTI-TAX-0043-2017]

URL: http://finance.odisha.gov.in/notifications/2018/40974.pdf


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