Central Tax Notification No 61 of 2018 dt 5th November, 2018 under GST

 

Notification no 61/2018 Central Tax date on 5th November, 2018, GST 

 

Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. 

The extract of GST Notification No. 61/2018- Central Tax is given below: 

Notification No. 61/2018- Central Tax, GST

 

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] 

Government of India 

Ministry of Finance 

(Department of Revenue) 

Central Board of Indirect Taxes and Customs

 

Notification No. 61/2018 – Central Tax

 

New Delhi, the 5th November, 2018 

 

G.S.R. …..(E).— 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 amendments 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:–

 

In the said notification, after the proviso, the following proviso shall be inserted, namely:-

 

“Provided further that nothing in this notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1st day of October, 2018.” . 

 

[F. No. CBEC/20/06/16/2018-GST]

 

 

 

(Dr. Sreeparvathy S.L.)

 

Under Secretary to the Government of India

 

 

Note:- The principal notification was 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 and subsequently amended vide notification No. 57/2018-Central Tax, dated the 23rd October, 2018, published vide number G.S.R 1057(E), dated the 23rd October, 2018.


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