2019 (7) TMI 817

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....the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". • The issue raised by M/s. Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd., Saras Sankul, JLN Marg, Jaipur 302017 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 9....

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....o Rajasthan State Co-operative Society Act, 2001 is liable to deduct tax at source (TDS) under GST from payment made to it by vendors for providing/ procuring taxable goods and services for making its supplies? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 13.06.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. on behalf of the applicant Shri S.C. Gupta, CA (Authorised Representative) and Shri Govind Gupta, Manager (Finance) appeared on behalf of the applicant for PH. During the PH, they reiterated the submissions already made in the application and requested for early disposal of the application. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdiction officer (Assistant Commissioner, ....

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....ral Government or State Government; or (b) local authority; or (c) Governmental agencies; or (d) such persons or category of persons as may be notified by the Government on the recommendations of the Council, (hereafter in this section referred to as "the deductor"), to deduct tax at the rate of one per cent. from the payment made or credited to the supplier (hereafter in this section referred to as "the deductee") of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees: Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different....