Case LawAdvance Ruling 08/2020-21
Uttarakhand Purv Sainik Kalyan Nigam Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- September 8, 2021
- Type:
- Advance Ruling
- Members:
- Vipin Chandra, Amit Gupta
Subject
No TDS when supply takes place between persons notified in Notf. 73/2018-Central Tax
Tax Deducted at Source
Summary
Whether State/-Central govt organizations, Nagar Nigams, any other govt corporations, State/Central PSUs & Educational Institutions registered under Societies Registration Act can deduct TDS from the amount due to applicant in terms of section 51…
Judgement
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Uttarakhand Purv Sainik Kalyan Nigam Ltd, Garhi Cantt, Station Sub-Area Canteen Complex Dehradun, Uttarakhand (here in after referred to as ‘the applicant’) is registered with the GSTN having Registration No. 05AAACU7129D…