Case LawKAR ADRG 36/ 2020
Mahalakshmi Mahila Sangha ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- May 21, 2020
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Mashhood Farooqui
Subject
TDS u/s 51 is not applicable to exempted supplies
Tax Deducted at Source
Summary
1. The supply of services made by the applicant in the form of supply of food and drinks to the educational institutions is covered under entry no. 66 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 and entry 66 of Notification (12/201…
Judgement
1. M/s Mahalakshmi Mahila Sangha, Ward No.14, Bazar Road, K.R.Nagara, Mysuru 571602, (hereinafter referred to “the applicant”)and having a GSTIN 29AACAM3500AlZ9, has filed an application for Advance Ruling under Section 97 of the CGST Act,2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 dischargin…