Notification No. 73/2018 – Central Tax: Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.

Important Keyword: F.No.20/06/16/2018-GST, Notification No. 73/2018 – Central Tax, Section 1(3) CGST Act 2017, Section 51 CGST Act 2017, Notification No. 50/2018- Central Tax, Notification No. 61/2018-Central Tax.

[F.No.20/06/16/2018-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 31^st December, 2018

Notification No. 73/2018 – Central Tax

GST: [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 read with section 51 of the Central Goods and Services Tax Act, 2017 (12 of 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 (E) dated the 13^th September, 2018, namely:–

In the said notification, after the second proviso, the following proviso shall be inserted, namely:-

“Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.”.

(Dr. Sree Parvathy S. L.)
Under Secretary to the
Government of India

Note:- The principal notification No. 50/2018- Central Tax, dated the 13^th September, 2018 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 and last amended vide notification No. 61/2018-Central Tax, dated the 05^th November, 2018, published vide number G.S.R 1084(E), dated the 05^th November, 2018.

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