TMI Blog2018 (10) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... on 97(2) of the Acts. Whether the applicant is liable to deduct TDS under section 51 of the CGST Act, 2017 and the GGST Act, 2017 is not covered by Section 97(2) of the Acts - This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Present for the applicant: Shri Hardik V Thacker, CA The applicant Kandla Port Trust (Deendayal Port Trust - DPT), set up under the Major Port Trust Act, 1963, has referred to the provisions of Section 51 of the Central Goods and Services Tax Act, 2017 (herein after referred to as the CGST Act, 2017 ) where under the Government may mandate (i) a department or establishment of the Central Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to as the GGST Act, 2017 ) will be applicable to it or not. 2. The applicant has raised following question for advance ruling Whether Deendayal Port Trust is liable to deduct TDS under section 51 of CGST Act, 2017 from the date of effective of the section 51. 3. We have considered the submissions made by the applicant in application for advance ruling as well as submissions made d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the meaning of that term. No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2). 5. The applicant has raised the query whether it is liable to deduct TDS under section 51 of the CGST Act, 2017 and the GGST Act, 2017? 6. The issue raised by the applicant do not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue. The jurisdiction of this authority does not extend to the questions on determination of this issue. 8. The application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction, at the stage of admission. O R D E R The application for Advance Ruling of M/s. Kandla Port Trust (Deendayal Port Trust) (GSTIN 24AAALK0046N1Z6) is rejected, unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
