Notification No. 57/2018 – Central Tax Explained

Important Keyword: Notification 57/2018, GST TDS exemption MoD, Section 51 GST, defence TDS GST, CGST notification 57/2018, MoD GST TDS rules, government GST TDS India, Notification 50/2018 amendment

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[F. No. 349/58/2017- GST (Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 23^rd October, 2018

Notification No. 57/2018 – Central Tax: Seeks to exempt post audit authorities under MoD from TDS compliance. Notification No. 57/2018 – Central Tax:

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the CGST Act, 2017 (12 of 2017) read with section 51 of the Central Goods and Services Tax Act, 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 amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 50/2018-Central Tax dated the 13^th September, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 868 dated the 13^th September, 2018, namely:–

In the paragraph of the notification, the following proviso shall be inserted, namely:-

“Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defense, other than the authorities specified in the Annexure-A and their offices, with effect from the 1^st day of October, 2018.”

(Gunjan Kumar Verma)
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 13^th September, 2018.

ANNEXURE ‘A’

‘A’CODE NUMBERS ALLOTTED TO
THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS

Sl. No. Designation of Controller/Office Code No.

1. Controller of Defense Accounts, Patna   00
2. Pr. Controller of Defense Accounts (Pensions), Allahabad                                   01
3. Pr. Controller of Defense Accounts (Officers), Pune                                              02
4. Controller of Defense Accounts, (Army), Meerut                                                 03
5. Pr. Controller of Defense Accounts, Southern Command, Pune                          04
6. Pr. Controller of Defense Accounts, Bangalore                                                    05
7. Pr. Controller of Defense Accounts, Western Command, Chandigarh                 06
8. Pr. Controller of Accounts (Factories), Kolkata                                                     07
9. Pr. Controller of Defense Accounts (Air Force), Dehradun                                   08
10. Pr. Controller of Defense Accounts (Navy), Mumbai                                           09
11. Controller of Defense Accounts (Funds), Meerut                                               10
12. Pr. Controller of Defense Accounts, Northern Command, Jammu                    12
13. Zonal Office (Pension Disbursement), Chennai                                                  13
14. AO DAD Min. of Defense (Civil), New Delhi                                                         14
15. Controller of Defense Accounts, Canteen Stores Dept., Mumbai                      15
16. Pr. Controller of Defense Accounts, New Delhi                                                  16
17. Controller of Defense Accounts, Chennai                                                          18
18. Pr. Controller of Defense Accounts (R&D) New Delhi                                         19
19. Controller of Defense Accounts (Pension Disbursement), Meerut                     20
20. Controller of Defense Accounts, Gauhati                                                            21
21. Pr. Controller of Defense Accounts, (CC) Lucknow                                             22
22. Pr. Controller of Defense Accounts (Border Roads), New Delhi                          23
23. Controller of Defense Accounts (R&D), Bangalore                                              24
24. Controller of Defense Accounts, Secunderabad                                                  25
25. Controller of Defense Accounts, Jabalpur                                                           26
26. Pr. Controller of Defense Accounts (Air Force), New Delhi                                 27
27. Pr. Controller of Defense Accounts (R&D), Hyderabad                                       28
28. Controller of Defense Accounts, New Delhi                                                        29
29. Controller of Defense Accounts (IDS), New Delhi                                               30
30. Pr. Controller of Defense Accounts (SWC), Jaipur                                               31

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