AI Drafter 
TaxTMI 
TaxTMI 
2020 (9) TMI 1233
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....in a period of 30 days from the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Uttarakhand Purv Sainik Kalyan Nigam Ltd, Garhi Cantt, Station Sub-Area Canteen Complex Dehradun, Uttarakhand (here in after referred to as 'the applicant') is registered with the GSTN having Registration No. 05AAACU7129D1ZM and seeking advance ruling on the following question:- "Whether State/-Central govt organizations, Nagar Nigams, any other govt corporations, State/Central PSUs & Educational Institutions registered under Societies Registration Act can deduct TDS from the amount du....
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....d. Accordingly hearing was fixed on 07.08.2020 which was attended by the Shri Daksh Dawar, Chartered Accountant on behalf of the applicant and he reiterated the submissions given with the application. During the course of hearing Ms Preeti Manral (DC), concerned officer of SGST-Uttarakhand was also present and requested the authority to decide the application on merits. 5. On perusal of record, we find that the applicant is an undertaking of Uttarakhand Government and registered under Companies Act, 1956 and 100% shareholding is with Uttarakhand Government. They are engaged in providing services of unskilled, semi-skilled, skilled & highly skilled personnel to Uttarakhand Govt, departments & Central & State PSUs. The applicant has sought....
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....r Union territory which is different from the State or as the case may be, Union territory of registration of the recipient. Explanation.- For the purpose of deduction of tax specified above, the value of supply shall be taken as the amount excluding the central tax, State tax, Union territory tax, integrated tax and cess indicated in the invoice. (2) ---------------------. (3) ---------------------. (4) ---------------------. (5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the return of the deductor furnished under sub-section (3) of section 39, in such manner as may be prescribed. (6) ---------------------. (7) ---------....
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....Government, with fifty-one per cent, or more participation by way of equity or control, to carry out any function; (b) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of I860); (c) public sector undertakings. Notification No.73/2018 - Central Tax dated 31.12.2018 G.S.R. :....(E).- In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereafter in this notification referred to as the said Act, the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Go....
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....icipation by way of equity or control, to carry out any function; (e) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (f) public sector undertakings. We also find that there will be no TDS deduction if location and place of supply of supplier is different from the place of registration of recipient. Further vide amendment dated 31.12.2018 (supra), the provisions of Section 51 of the Act will not be applicable in respect of such supply of goods or services or both which takes place between persons as mentioned above. 8. Now the question arises whether the applicant falls under any of the aforesaid categories notified by....