NOTIFICATION NO. 73/2018 – CENTRAL TAX, DATED 31-12-2018

SECTION 1, READ WITH SECTION 51 OF THE CENTRAL GST ACT, 2017 – SHORT TITLE, EXTENT AND COMMENCEMENT OF – TDS PROVISIONS APPLICABLE FROM OCTOBER 1, 2018 – AMENDMENT IN NOTIFICATION NO.50/2018-CENTRAL TAX, DATED 13-9-2018

NOTIFICATION NO. 73/2018 – CENTRAL TAXDATED 31-12-2018

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 amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 50/2018-Central Tax, dated the 13th September, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ivide number G.S.R 868 (E) dated the 13th September, 2018, namely:–

In the said notification, after the second proviso, the following proviso shall be inserted, 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.”.