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.




Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

How to cover the risk of Cargo loss or damage

Register with Export Promotion Council

How to Choose a product for export business

Excise and Customs - Click here to read complete notification under Budget 2014

How to get Export Orders?

How to settle dispute in Exports and Imports?

Click here to know India Trade Classification(ITC)

Pre shipment bank finance to suppliers for exports through other agencies

Types of export containers

Export Registration process in Taiwan

Documents required to import in Taiwan

Import Customs procedures in Taiwan

How to export from Bulgaria?

How to Import to Bulgaria?

How to import to India from Bulgaria?

How to export from India to Bulgaria?

Export documents required in Bulgaria customs clearance

 Definition of E-Commerce under GST

TDS under GST, Frequently Asked Questions

Does Interest attract on GST Tax payment delay?

Mechanism of Payment of GST tax in India

Levy of late fee for GST Tax returns filing in India

Notice to GST return filing defaulters

When to file Annual Return of GST online?

Procedures to claim reduction in output tax liability of GST in India

Procedures to claim Input Tax Credit under GST in India

When to file first Return of GST tax in India?

GST Tax returns filing – Who, How and When?

How is time of supply accounted under GST Tax Calculation

Valuation of GST under special cases

Valuation of GST Taxable supply

Inter State supplies under GST

Meaning of Interstate dealer and seller

Inter State B2C Supply Means

Meaning of term Inter-State Goods and Service Tax (IGST) under GST

Inter and Intra State Level tax under GST

What is Integrated Tax under GST

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers