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2024 (1) TMI 563 - AUTHORITY FOR ADVANCE RULING, TELANGANALiability of TDS under GST - Notified persons under section 51 of CGST ACT 2017 read with Notification No. 33/2017 dated 15 September 2017 or not - liability to pay GST TDS by deducting it from the consideration payable to the Supplies - applicability of exemption notification for the transactions undertaken by the applicant if other applicable conditions remain satisfied. HELD THAT:- The Applicant is established by the Government under the ministry of fertilizer as a PSU. - Cumulative shareholdings in the company i.e., 87.3% belong to Central PSUs & the State Government of Telangana. - The applicant falls under section 51(1)(d) of the CGST Act. Any supplies made to persons falling under clauses (a), (b), (c) & (d) of the sub-section (1) of section 51 will not attract TDS at the hands of the recipients of such supplies by virtue of Notification No.73/2018 dt: 31-12-2018.
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