Ramagundam Fertilizers And Chemicals Limited ., In re
Date: January 1, 2024
Subject Matter
RFCL falls under Section 51(1)(d). TDS is not applicable while making payments to it.
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…
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…