https://www.taxtmi.com/caselaws?id=448164 The AAR Telangana ruled that the applicant, a PSU established under the Ministry of Fertilizer with 87.3% cumulative shareholdings held by Central PSUs and State Government of Telangana, falls under section 51(1)(d) of CGST Act 2017. Consequently, supplies made to such entities are exempt from TDS liability under GST by virtue of Notification No. 73/2018 dated 31-12-2018, as recipients falling under specified clauses of section 51(1) are not required to deduct TDS from consideration payable to suppliers. en-us Tue, 02 Jan 2024 00:00:00 +0530 Fri, 25 Apr 2025 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448164 The AAR Telangana ruled that the applicant, a PSU established under the Ministry of Fertilizer with 87.3% cumulative shareholdings held by Central PSUs and State Government of Telangana, falls under section 51(1)(d) of CGST Act 2017. Consequently, supplies made to such entities are exempt from TDS liability under GST by virtue of Notification No. 73/2018 dated 31-12-2018, as recipients falling under specified clauses of section 51(1) are not required to deduct TDS from consideration payable to suppliers. Case-Laws GST Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448164