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

Jan 11, 2019 | by Avantis RegTech Legal Research Team


The State Government of Tamil Nadu, on the recommendations of the GST Council, has made further amendment in the Notification No. II(2)/CTR/823(a-1)/2018 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.”.

[G.O. (Ms) No. 162]

URL: https://ctd.tn.gov.in/documents/10184/249230/G.O.+%28Ms.%29+No.162/f0359be1-4d4d-4e69-8315-7f9b66d031fa?version=1.0


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