Case LawOrder No. 43/WBAAR/2019-20
Dolphin Techno Waste Management Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- March 6, 2020
- Type:
- Advance Ruling
- Members:
- Susmita Bhattacharya, Parthasarathi Dey
Subject
Exempt supplies do not attract TDS under Section 51
ExemptionTax Deducted at Source
Summary
The Applicant is stated to be providing solid waste management service to the Conservancy Department of the Howrah Municipal Corporation (hereinafter the HMC) and sewer cleansing service to the Sewerage and Drainage Department of HMC. The HMC is dedu…
Judgement
1. Admissibility of the Application 1.1 The Applicant is stated to be providing solid waste management service to the Conservancy Department of the Howrah Municipal Corporation (hereinafter the HMC) and sewer cleansing service to the Sewerage and Drainage Department of HMC. The HMC is deducting TDS while paying consideration for the above supply in terms of Notification No. 50/2018—Central T…