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2021 (7) TMI 479 - AAR - GSTScope of Advance ruling application - Eligibility for deduction of TDS - suppliers of spare parts of agricultural machinery to Kerala Agro Machinery Corporation Ltd (KAMCO) - Relevant time for deduction of TDS - exemption from TDS if the particulars of refundable excess difference between our input tax and output tax are submitted in prior - mechanism for filing an application or formal request and get the excess tax refund payable to them be transferred to the TDS account - refund of the excess TDS in the same month of the supply, can be availed or not - supply of goods or supply of service? HELD THAT:- On a plain reading of the provisions of Section 51 of the CGST Act, it is evident that Section 51 of the CGST Act applies to prescribed and notified categories of persons receiving supplies of goods and / or services exceeding specified value and making payment to the supplier for the same and not to any supplier of goods and / or services. Admittedly, the applicant has preferred this application as a supplier of goods / services - the issues regarding applicability of Section 51 of the CGST Act are not in respect of any matter specified in Section 97 (2) of the CGST Act in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. Hence this authority has no jurisdiction to issue ruling on the above questions. Further the issues regarding exemption from TDS deduction, mechanism for application or formal request and claim of refund of excess deducted TDS are also not in respect of any matter that is specified in Section 97 (2) of the CGST Act in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the applicant and accordingly this authority has no jurisdiction to issue any ruling on the questions. This authority has no jurisdiction to answer the questions.
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