CGST Notification 73/2018
| Title | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. |
| Number | 73/2018 |
| Date | 31-12-2018 |
| Download | |
(1) In exercise of the powers conferred by sub-section (3) of section
1 read with section 51 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), hereafter in this notification referred
to as the said Act, the Central Government, on the recommendations of the
Council, hereby makes the following further amendment in the notification
of the Government of India in the Ministry of Finance, Department of
Revenue No. 50/2018- Central Tax dated the 13th September,
2018 published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R 868 (E) dated the 13th
September, 2018, namely:–
(2) In the said notification, 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.”.
GST Learn 