Issued under section 51 of the CGST Act, this notification amends Notification No. 50/2018 – Central Tax. It provides that TDS provisions shall not apply to the supply of goods or services or both between one Public Sector Undertaking (PSU) and another PSU, whether or not they are distinct persons. The exemption is effective retrospectively from 01 October 2018, removing unintended TDS compliance burden on PSUs.

Amendment:

This notification amends notification No. 50/2018