2018 (10) TMI 446

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....he applicant: Shri Hardik V Thacker, CA The applicant Kandla Port Trust (Deendayal Port Trust - DPT), set up under the Major Port Trust Act, 1963, has referred to the provisions of Section 51 of the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017') where under the Government may mandate (i) a department or establishment of the Central Government or Stat....

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....GST Act, 2017') will be applicable to it or not. 2. The applicant has raised following question for advance ruling - Whether Deendayal Port Trust is liable to deduct TDS under section 51 of CGST Act, 2017 from the date of effective of the section 51. 3. We have considered the submissions made by the applicant in application for advance ruling as well as submissions made during the course ....

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..... No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2). 5. The applicant has raised the query whether it is liable to deduct TDS under section 51 of the CGST Act, 2017 and the GGST Act, 2017? 6. The issue raised by the applicant do not fall in the category of Sectio....