https://www.taxtmi.com/article/detailed?id=8640 Recent AAR decisions interpret Tax Deduction at Source (TDS) under GST by applying the Companies Act definition of control to determine when a company is a notified TDS deductor; they treat cooperative agents procuring agricultural produce as outside TDS scope where exemption and deductor notifications do not cover them, distinguish taxable and exempt agricultural supplies under rate notifications, and hold that applications seeking pre GST refund procedures or general cancellation guidance fall outside advance ruling maintainability. en-us Mon, 29 Jul 2019 06:28:19 +0530 Mon, 29 Jul 2019 06:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8640 Recent AAR decisions interpret Tax Deduction at Source (TDS) under GST by applying the Companies Act definition of control to determine when a company is a notified TDS deductor; they treat cooperative agents procuring agricultural produce as outside TDS scope where exemption and deductor notifications do not cover them, distinguish taxable and exempt agricultural supplies under rate notifications, and hold that applications seeking pre GST refund procedures or general cancellation guidance fall outside advance ruling maintainability. Articles Goods and Services Tax - GST Mon, 29 Jul 2019 06:28:19 +0530 https://www.taxtmi.com/article/detailed?id=8640