TDS Provisions u/s 51 of CGST and KGST Act, 2017, Not Applicable to Non-Government Entities.

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Full Text of the Document

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....TDS liability under GST - The applicant is neither established by any Government with 51% or more participation by way of equity or control, to carry out its function nor is a Society established by the Central Government or the State Government or a local authority under the Society Registration Act, 1860. - the provisions of TDS as prescribed under section 51 of CGST/KGST Act, 2017 are not applicable to the applicant. - AAR....