SECTION 1, READ WITH SECTION 51, OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – TDS PROVISIONS NOT APPLICABLE TO AUTHORITIES UNDER MOD – AMENDMENT IN NOTIFICATION NO.50/2018-CENTRAL TAX, DATED 13-9-2018
NOTIFICATION NO.57/2018-CENTRAL TAX, DATED 23-10-2018
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) read with section 51 of the Central Goods and Services Tax Act, 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 (i) vide number G.S.R 868 dated the 13th September, 2018, namely:—
In the paragraph of the notification, the following proviso shall be inserted, namely:—
“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.”
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 |