Public sector entity exempt from GST TDS requirements for suppliers due to specific regulatory provisions. https://www.taxtmi.com/highlights?id=74132 Liability of TDS under GST - Notified persons u/s 51 of CGST ACT 2017 read with Notification No. 33/2017 - The Applicant is established by the Government under the ministry of fertilizer as a PSU. - Cumulative shareholdings in the company i.e., 87.3% belong to Central PSUs & the State Government of Telangana. - The applicant falls u/s 51(1)(d) of the CGST Act. - the applicant supplier will not attract TDS. - AAR en-us Fri, 12 Jan 2024 15:05:34 +0530 Fri, 12 Jan 2024 15:05:34 +0530 TaxTMI RSS Generator Public sector entity exempt from GST TDS requirements for suppliers due to specific regulatory provisions. https://www.taxtmi.com/highlights?id=74132 Liability of TDS under GST - Notified persons u/s 51 of CGST ACT 2017 read with Notification No. 33/2017 - The Applicant is established by the Government under the ministry of fertilizer as a PSU. - Cumulative shareholdings in the company i.e., 87.3% belong to Central PSUs & the State Government of Telangana. - The applicant falls u/s 51(1)(d) of the CGST Act. - the applicant supplier will not attract TDS. - AAR Highlights GST Fri, 12 Jan 2024 15:05:34 +0530 https://www.taxtmi.com/highlights?id=74132