The Central Government vide Notification No. 57/2018-Central Tax dated October 23, 2018 has amended Notification No. 50/2018 dated September 13, 2018 to exempt the authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from October 01, 2018 from the requirement of deduction of tax under section 51 of CGST Act, 2017.