Case LawTSAAR Order No.01/2024
Ramagundam Fertilizers And Chemicals Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- January 1, 2024
- Type:
- Advance Ruling
- Members:
- S.V. Kasi Visweswara Rao, Sahil Inamdar
Subject
RFCL falls under Section 51(1)(d). TDS is not applicable while making payments to it.
Tax Deducted at Source
Summary
The case is about a manufacturer of fertilizers claiming to be a public company and making supplies to National Fertilizers Limited (NFL), a public sector undertaking. The manufacturer argues that NFL is deducting tax at source under section 51 of th…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA 1. M/s. Ramagundam Fertilizers And Chemicals Limited, RFCL Fertilizers City, RFCL Plant, Ramagundam, Karimnagar, Telangana- 505 210 (36AAHCR2335P1ZY) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of…