Case Law44/WBAAR/2019-20
Dipak Kanti Mazumder Dynamic Engineers ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- March 6, 2020
- Type:
- Advance Ruling
- Members:
- Susmita Bhattacharya, Parthasarathi Dey
Subject
TDS provisions u/s 51 do not apply in case of exempt supply
Tax Deducted at Source
Summary
The TDS Notifications bring into force section 51 of the GST Act, specifying the persons under section 51(1)(d) of the Act and have mandated and laid down the mechanism for deduction of TDS. These notifications, therefore, are applicable only if TDS…
Judgement
1. Admissibility of the Application 1.1 The Applicant is stated to be providing conservancy/solid waste management service to the Howrah Municipal Corporation (hereinafter the HMC). The HMC, however, is deducting TDS while paying consideration for the above supply in terms of Notification No. 50/2018—Central Tax dated 13/09/2018 (corresponding State Notification No. 1344 — FT dat…