Kandla Port Trust ., In re
Date: July 30, 2018
Subject Matter
The question of liability to deduct TDS under GST is outside the purview of Advance Ruling
Summary
The applicant has raised following question for advance ruling – Whether Deendayal Port Trust is liable to deduct TDS under section 51 of CGST Act, 2017 from the date of effective of the section 51. The AAR ruled that Section 97(2) of the CGST…
The applicant Kandla Port Trust (Deendayal Port Trust – DPT), set up under the Major Port Trust Act, 1963, has referred to the provisions of Section 51 of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) where under the Government may mandate (i) a department or establishment of the Central Government or State Government, or (ii) loc…