https://www.taxtmi.com/caselaws?id=387085 The Authority for Advance Ruling, Karnataka, determined that the cooperative society, engaged in processing milk products, was not obligated to deduct GST TDS under section 51 of the CGST Act on payments to suppliers. The applicant's status as a cooperative society formed under the Co-operative Societies Act, without government shareholding or public sector undertaking status, led to the conclusion that it did not meet the criteria for TDS deduction as specified in the relevant legal provisions. Consequently, the applicant was deemed exempt from the requirement to deduct tax at source on payments to suppliers of taxable goods or services. en-us Thu, 12 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387085 The Authority for Advance Ruling, Karnataka, determined that the cooperative society, engaged in processing milk products, was not obligated to deduct GST TDS under section 51 of the CGST Act on payments to suppliers. The applicant's status as a cooperative society formed under the Co-operative Societies Act, without government shareholding or public sector undertaking status, led to the conclusion that it did not meet the criteria for TDS deduction as specified in the relevant legal provisions. Consequently, the applicant was deemed exempt from the requirement to deduct tax at source on payments to suppliers of taxable goods or services. Case-Laws GST Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387085