Notification No. 57/2018
Date: October 23, 2018
Subject: Amendment to TDS provisions exempting specified authorities under Ministry of Defence
Description:
A proviso is inserted to exclude specified authorities under the Ministry of Defence from applicability of TDS provisions under section 51 of the CGST Act. The exemption applies to authorities other than those listed in Annexure-A.
Effective Date: 1st October, 2018
Previous Notification:
Notification No. 50/2018–Central Tax dated 13.09.2018
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48/2017
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