Notification No. 73/2018
Date: December 31, 2018
Subject: Exclusion of certain supplies from TDS provisions under GST
Description:
Issued under section 51 of the CGST Act, this notification amends Notification No. 50/2018. It clarifies that TDS provisions shall not apply to supplies made between persons specified under section 51(1)(a) to (d). The amendment removes unintended TDS applicability on inter-governmental and notified supplies.
Amendment:
This notification amends notification No. 50/2018
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