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The Central Goods and Services Tax Act, 2017 Notification
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Body Notification No. 50/2018 - Central Tax, F. No. 349/58/2017-GST (Pt.), Dated , 13th September 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 supercession 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 (i) vide 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) set up by an Act of Parliament or a State Legislature; or

      (ii) established by any Government,

    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.

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.

(Gunjan Kumar Verma)

Under Secretary to the Government of India

ANNEXURE 'A'

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

SI 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