https://www.taxtmi.com/caselaws?id=414445 The ruling determined that services provided for residential accommodation of underprivileged girls to a State Government department are not exempt from GST as they do not directly relate to functions entrusted under specific constitutional articles. Consequently, TDS provisions apply, including the TDS notification under section 51, even for unregistered GST suppliers. The ruling did not address the entitlement to a refund if TDS is deducted, as it falls outside the scope of Section 97 of the CGST Act, 2017. en-us Tue, 02 Nov 2021 00:00:00 +0530 Fri, 28 Mar 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414445 The ruling determined that services provided for residential accommodation of underprivileged girls to a State Government department are not exempt from GST as they do not directly relate to functions entrusted under specific constitutional articles. Consequently, TDS provisions apply, including the TDS notification under section 51, even for unregistered GST suppliers. The ruling did not address the entitlement to a refund if TDS is deducted, as it falls outside the scope of Section 97 of the CGST Act, 2017. Case-Laws GST Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414445