https://www.taxtmi.com/caselaws?id=383121 The Advance Ruling Authority determined that a cooperative society registered under the Rajasthan Co-operative Societies Act, 1965, dealing in manufacturing milk products, is not required to deduct tax at source (TDS) under GST regulations. The ruling clarified that since the society did not fall under the specified categories in Section 51 of the GST Act, 2017, it was not liable for TDS deduction. This decision underscores the importance of adhering to the provisions outlined in the GST Act to ascertain accurate tax obligations, particularly for cooperative societies governed by specific acts. en-us Wed, 19 Jun 2019 00:00:00 +0530 Mon, 10 Mar 2025 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383121 The Advance Ruling Authority determined that a cooperative society registered under the Rajasthan Co-operative Societies Act, 1965, dealing in manufacturing milk products, is not required to deduct tax at source (TDS) under GST regulations. The ruling clarified that since the society did not fall under the specified categories in Section 51 of the GST Act, 2017, it was not liable for TDS deduction. This decision underscores the importance of adhering to the provisions outlined in the GST Act to ascertain accurate tax obligations, particularly for cooperative societies governed by specific acts. Case-Laws GST Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383121