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

Jan 11, 2019 | by Avantis RegTech Legal Research Team

The State Government of Maharashtra, on the recommendations of the GST Council, has made further amendment in the Notification No. 50/2018-State Tax  dated September 18, 2018 which appointed October 01, 2018, as the date on which the provisions of Section 51 (provisions related to TDS) of the Maharashtra 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--State Tax]



Related Updates

Alternate Text

Get updates on the go on RuleZbook Mobile App.