Public sector entity exempt from GST TDS requirements for suppliers due to specific regulatory provisions.

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Full Text of the Document

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....Liability of TDS under GST - Notified persons u/s 51 of CGST ACT 2017 read with Notification No. 33/2017 - The Applicant is established by the Government under the ministry of fertilizer as a PSU. - Cumulative shareholdings in the company i.e., 87.3% belong to Central PSUs & the State Government of Telangana. - The applicant falls u/s 51(1)(d) of the CGST Act. - the applicant supplier will not attract TDS. - AAR....