Notification no 57/2018 Central Tax date on 23rd October, 2018, GST

Seeks to exempt post audit authorities under MoD from TDS compliance 

The extract of GST Notification No. 57/2018- Central Tax is given below: 

Notification No. 57/2018- Central Tax, GST

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

Government of India

Ministry of Finance 

(Department of Revenue) 

Central Board of Indirect Taxes and Customs

Notification No. 57/2018 – Central Tax

New Delhi, the 23^rd October, 2018

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the

Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 51 of the Central Goods and Services Tax Act, 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 13^th September, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 868 dated the 13^th September, 2018, namely:–

In the paragraph of the notification, the following proviso shall be inserted, namely:- 

“Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1^st day of October, 2018.” 

[F. No. 349/58/2017- GST (Pt.)] 

(Gunjan Kumar Verma)

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 13^th September, 2018.

ANNEXURE ‘A’ 

CODE NUMBERS ALLOTTED TO

THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS