AAR : ‘Applicant’, a JV between Central and State Govt., controlled by Govt. liable to TDS u/s 51(1) of CGST Act

Jan 09,2019

West Bengal AAR holds that applicant, a joint venture between Govt. of WB and a Central Govt. undertaking, being a company controlled by Central and State Governments, if established by Government notification, is liable to deduct tax at source u/s 51(1) r/w Notification No. 1344 – FT dated September 13, 2018 under the WBGST Act, 2017 (50/2018 – Central Tax under the CGST Act, 2017); Notes applicant’s contention that, Notification is inapplicable to him as it is not a G...

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