Case LawGST-ARA-94/2019-20/B-84
Pundalik Borade ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- November 2, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
TDS provisions under the section 51 are applicable where the supply is not exempt
Pure ServiceTax Deducted at Source
Summary
Question 1:- In the instant case, whether the services provided by us to Samaj Kalyan Department of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST? Answer : Answered in th…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by Mr. Tukaram Pundalik Borade, the applicant, seeking an advance ruling in respect of the following reframed questions: 1. In the instant cas…