Exemption from Section 51 of CGST Act, 2017 to Armed Forces
F.No.349/147/2017-GST
Government of India
Ministry of Finance
Department of Revenue
CBEC, GST (Policy Wing)
Room No. 220-A,
North Block, New Delhi
Dated:31st October,2017
To
Shri Sanjay Mitra
Defence Secretary,
South Block,
Ministry of Defence,
New Delhi-110011
Sir,
Subject: Exemption from Section 51 of CGST Act, 2017 to Armed Forces-reg.
Please refer to your DO letter no. 30(10)/GS-II/2017/92/Def Secy/17 Dated 27th July 2017 on above captioned subject.
2. It is to inform that the request made in your letter to keep the Units of Army out of the purview of the requirement to register as Tax Deductor under section 51 of the Central Goods and Services Tax Act, 2017 (CGST Act) cannot be acceded to.
This issues with the approval of Revenue secretary.
Yours faithfully,
(Upender Gupta)
Commissioner (GST)