Case LawKAR ADRG 30/2021
Udupi Nirmithi Kendra ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- June 8, 2021
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Mashhood Farooqui
Subject
Interpretation of the term "a contract" for TDS applicability under section 51 of the GST Act
Continuous Supply Of GoodsTax Deducted at Source
Summary
The applicant is a trust and is involved in executing civil works contract. He has sought advance ruling in respect of the following question:- Interpretation of the term “a contract” for TDS applicability under section 51 of the GST Act.…
Judgement
1. M/s Udupi Nirmithi Kendra, Rajatadri, DC Office Complex, End Point Road, Manipal, Udupi District- PIN 576104 (hereinafter called as the ‘applicant’), having GSTIN number 29AAATU1950D1ZK, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules,…