https://www.taxtmi.com/caselaws?id=414486 The ruling determined that services provided to the Social Welfare Department for residential accommodation of underprivileged girls are not exempt from GST as they did not relate to functions entrusted to a Panchayat or Municipality. Consequently, TDS provisions apply, including the validity of TDS notification under section 51 for unregistered suppliers. The issue of entitlement to a refund of TDS was not addressed in the ruling. en-us Tue, 02 Nov 2021 00:00:00 +0530 Fri, 28 Mar 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414486 The ruling determined that services provided to the Social Welfare Department for residential accommodation of underprivileged girls are not exempt from GST as they did not relate to functions entrusted to a Panchayat or Municipality. Consequently, TDS provisions apply, including the validity of TDS notification under section 51 for unregistered suppliers. The issue of entitlement to a refund of TDS was not addressed in the ruling. Case-Laws GST Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414486