TSAAR Order No. 1/2024

In re: RAMAGUNDAM FERTILIZERS AND CHEMICALS LTD.

Date Issued: 2 January 2024
Source: 2024 (85) G.S.T.L. 111 (A.A.R. - GST - Telangana)
Views: 11

Summary

Tax deduction at source - Notified person - PSU Applicant is a manufacturer of fertilizers and claims to be a public company - Applicant further submits that it is making supplies of fertilizers to National Fertilizers Limited (NFL) which is also a public sector undertaking - Applicant submits that NFL is making tax deduction at source under Section 51 of CGST Act, 2017 even though such tax deduction is exempted - Applicant sought Advance ruling on question whether applicant can be classified under notified person and whether applicant to pay GST TDS by deducting it from consideration payable to supplied - HELD : Applicant is to be classified as notified person and applicant supplier does not attract TDS - Section 51 of Central Goods and Services Tax Act, 2017 - Section 51 of Telangana Goods and Services Tax Act, 2017. [para 8]