Notification No. 73/2018
Date: December 31, 2018
Subject: Further exemption from TDS applicability for specified supplies between notified persons.
Description:
Supplies of goods or services between persons specified under clauses (a) to (d) of section 51(1) are excluded from applicability of TDS. The exemption applies irrespective of whether the supplier and recipient are distinct persons. The notification amends Notification No. 50/2018–Central Tax.
Effective Date: 31st December, 2018
Previous Notification:
Notification No. 50/2018–Central Tax dated 13.09.2018