Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. - FTX.56/2017/Pt-I/182 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 28th February, 2019 No. FTX.56/2017/Pt-I/182.- In exercise of the by sub-section (3) of Section 1, read with section 51 of the Assam and Services Tax Act, 2017 (Assam Act No.XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Governor of Assam, on the recommendations of the Council, hereby makes the following further amendment in the Government of Assam, Finance (Taxation) Department, notification No.FTX.56/2017/326 dated the 9th October, 2018, published in the Assam Gazette, Extraordinary, vide 499 dated the 9th October, 2018, namely:- In the said notification, after the second proviso, the following proviso shall 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. . This notification shall be to have come into force from 31 st day of 2018. RAJIV KUMAR BORA, Additional Chief Secretary to the Government of Assam, Finance Department.