Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS - FIN/REV-3/GST/1/08(Pt-1)(Vol 1)/303 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)(Vol 1)/303 Dated: 05 TH November, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), hereafter in this notification referred to as the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO. FIN/REV-3/GST/1/08(Pt-1)(Vol 1)/262 dated the 13 th September, 2018, namely:- In the said notification, after the proviso, the following proviso shall be inserted, namely:- Provided further that nothing in this notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1st day of October, 2018. . (Taliremba) Officer on Special Duty (Finance)