Govt notifies TDS Exemption to Supplies made by Government Departments and PSUs to other Government Departments [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification exempting supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.

The notification issued on Monday amended the earlier notification No. 50/2018- Central Tax by inserting the following words “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.”.

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