NO GST TDS LIABILITY FOR JAIPUR ZILA DUGDH SAHAKARI SANGH LTD: RAJASTHAN AAR

NO GST TDS LIABILITY FOR JAIPUR ZILA DUGDH SAHAKARI SANGH LTD: RAJASTHAN AAR

RAJASTHAN AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Case Title- M/s Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd.

(GST AAR RAJASTHAN)

Advance Ruling No. RAJ/AAR/2019-20/12

Date of Judgment/Order- 19th June 2019

IMPORTANT PARAGRAPHS-

Para No. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT
Whether the applicant being a cooperative society registered under the Rajasthan Co-operative Societies Act, 1965, now consolidated to Rajasthan State Co-operative Society Act, 2001 is liable to deduct tax at source (TDS) under GST from payment made to it by vendors for providing/ procuring taxable goods and services for making its supplies?

Para No. 3. PERSONAL HEARING
In the matter personal hearing was granted to the applicant on 13.06.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. On behalf of the applicant Shri S.C.Gupta, CA (Authorised Representative) and Shri Govind Gupta, Manager (Finance) appeared on behalf of the applicant for PH. During the PH, they reiterated the submissions already made in the application and requested for early disposal of the application.

RULING-

The applicant is not covered under the provisions of Section 51 of GST Act, 2017, therefore not liable to deduct tax at source.