Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. - 61/2018 – State Tax - Mizoram SGST

No.J.21011/1/2017-TAX/Pt GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 61/2018 State Tax Dated Aizawl the 21st Nov., 2018 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 amendments 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, Subsection (i) vide number G.S.R 868(E), dated the 13th 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. . Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department. Note:- The principal notification was published vide notification No 50/2018-State Tax dated the 25th September 2018 and subsequently amended vide notification No 57/2018 dated the 8 th November, 2018