TDS on GST

Hi !

CBIC exempt supply of Goods and Services from PSU to PSU from applicability of provisions relating to TDS vide Notification No. 61/2018 – Central Tax Dated 5th November, 2018.

Regards
KAAMIL AHAMADH

If supply made from Central govt. to state govt. or one govt. department to another govt. department, is tds provision applicable?

As per latest Notification,

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification exempting supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.

The notification issued amended the earlier notification No. 50/2018- Central Tax by inserting the following words “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.”.

Regards
KAAMIL AHAMADH

Respected Kaamil Sir, will u please give me the later notification no which amended the earlier notification No 50/2018 related to tds on gst.

Notification No. 73/2018...