Case LawAdvance Ruling No. RAJ/AAR/2019-20/12
Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- June 19, 2019
- Type:
- Advance Ruling
Subject
TDS not applicable to entities not falling under any category of Section 51
Tax Deducted at Source
Summary
Q) Whether the applicant being a cooperative society registered under the Rajasthan Co-operative Societies Act, 1965, now consolidated to Rajasthan State Co-operative Society Act, 2001 is liable to deduct tax at source (TDS) under GST from payment ma…
Judgement
Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain…