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What is TDS Exemption for Government Supplies about?

The Central Tax Notification No. 73/2018 dated December 31st, 2018 seeks to exempt supplies made between government departments and public sector undertakings from tax deducted at source requirements. It amends Notification No. 50/2018 to specify that the notification does not apply to supplies of goods or services between entities specified under section 51(1)(a)-(d) of the Central Goods and Services Tax Act, which includes government departments and public sector units.

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