National Institute of Technology, Tiruchirappalli must deduct TDS u/s 51 of the CGST Act, 2017.

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....Deduction of tax (GST) at source (TDS) - Government Entity or not - National Institute of Technology, Tiruchirappalli (NITT) - The applicant is a Government Entity under GST Law. - he applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017 read with Notification No. 50/2018-C.T - AAR....