AAR: Applicant, registered under Co-operative Societies Act, not liable to deduct TDS u/s 51

Jul 16,2019

Rajasthan AAR holds that applicant  is not covered under the provisions of Section 51 of CGST Act, 2017, therefore, not liable to deduct tax at source; Observes that applicant, dealing in manufacturing of Milk, Ghee, Chhach, Butter, Dahi, Lassi, Ice Cream and related milk products, is a co-operative society registered under the Rajasthan Co-operative Societies Act, 1965 which is now governed by Rajasthan State Co-Op. Society Act, 2001; Finds that the applicant is neither...


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