NOTIFICATION NO. 50/2018-CENTRAL TAX, DATED 13-9-2018,

SECTION 1, READ WITH SECTION 51 OF THE CGST ACT, 2017 – SHORT TITLE, EXTENT AND COMMENCEMENT OF – TDS PROVISIONS APPLICABLE FROM OCTOBER 1, 2018 – SUPERSESSION OF NOTIFICATION NO. 33/2017- CENTRAL TAX, DATED 15-9-2017

NOTIFICATION NO. 50/2018-CENTRAL TAXDATED 13-9-2018,

AS AMENDED BY NOTIFICATION NO. 57/2018-CENTRAL TAX, DATED 23-10-2018, NOTIFICATION NO. 61/2018-CENTRAL TAX, DATED 5-11-2018 AND NOTIFICATION NO. 73/2018-CENTRAL TAX, DATED 31-12-2018

In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 33/2017-Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, section 3, sub- section (ivide number G.S.R. 1163(E), dated the 15th September, 2017, except as respects things done or omitted to be done before such supersession, the Central Government hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under clauses (a), (b) and (c) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:—

(a) an authority or a board or any other body,—
(i) established by any Government,
(ii) with fifty-one per cent or more participation by way of equity or control, to carry out any function;
(b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);
(c) public sector undertakings:

[Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the Annexure A and their offices, with effect from the 1st day of October, 2018:

2 [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: ]

3 [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.]

ANNEXURE ‘A’

CODE NUMBERS ALLOTTED TO THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS

Sl. No. Designation of Controller/Office Code No.
1. Controller of Defence Accounts, Patna 00
2. Pr. Controller of Defence Accounts (Pensions), Allahabad 01
3. Pr. Controller of Defence Accounts (Officers), Pune 02
4. Controller of Defence Accounts, (Army), Meerut 03
5. Pr. Controller of Defence Accounts, Southern Command, Pune 04
6. Pr. Controller of Defence Accounts, Bangalore 05
7. Pr. Controller of Defence Accounts, Western Command, Chandigarh 06
8. Pr. Controller of Accounts (Factories), Kolkata 07
9. Pr. Controller of Defence Accounts (Air Force), Dehradun 08
10. Pr. Controller of Defence Accounts (Navy), Mumbai 09
11. Controller of Defence Accounts (Funds), Meerut 10
12. Pr. Controller of Defence Accounts, Northern Command, Jammu 12
13. Zonal Office (Pension Disbursement), Chennai 13
14. AO DAD Min. of Defence (Civil), New Delhi 14
15. Controller of Defence Accounts, Canteen Stores Dept., Mumbai 15
16 Pr. Controller of Defence Accounts, New Delhi 16
17. Controller of Defence Accounts, Chennai 18
18. Pr. Controller of Defence Accounts (R&D) New Delhi 19
19. Controller of Defence Accounts (Pension Disbursement), Meerut 20
20. Controller of Defence Accounts, Gauhati 21
21. Pr. Controller of Defence Accounts, (CC) Lucknow 22
22. Pr. Controller of Defence Accounts (Border Roads), New Delhi 23
23. Controller of Defence Accounts (R&D), Bangalore 24
24. Controller of Defence Accounts, Secunderabad 25
25. Controller of Defence Accounts, Jabalpur 26
26. Pr. Controller of Defence Accounts (Air Force), New Delhi 27
27. Pr. Controller of Defence Accounts (R&D), Hyderabad 28
28. Controller of Defence Accounts, New Delhi 29
29. Controller of Defence Accounts (IDS), New Delhi 30
30. Pr. Controller of Defence Accounts (SWC), Jaipur 31]

1.Inserted by Notification No. 57/2018-Central Tax, Dated 23-10-2018, w.e.f. 23-10-2018.