Tamil Nadu Cooperative Silk Products Federation Ltd ., In re

Date: October 22, 2019

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Manasa Gangotri, Thiru Selvaan
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Subject Matter

TDS provision is not applicable to a Co-operative Society registered under Tamil Nadu Cooperative Society Act

Tax Deducted at Source

Summary

Q) Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975 and not under society registration act 1860 (21 of 1860) A) the applicant was established by the…

M/s. Tamil Nadu Cooperative Silk Products Federation Ltd, No. 522, Gandhi Road, Kancheepuram – 631 501 (hereinafter known as TANSILK or Applicant) is registered under the GST Act 2017 Vide GST No.33AAAAT0361JlZR. The Applicant has sought Advance Ruling on the following question:- Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil…

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