No TDS liability on Co-operative Society under GST from payment made to it by Vendors for Providing Taxable Goods

The Authority for Advance Ruling, Karnataka has ruled that, TDS provision are not applicable to a cooperative society registered under the Karnataka State Co-operative Society Act, 2001 under GST from the payment made to it by vendors for providing/ procuring taxable goods and services for making its supplies. The AAR was considering the question, whether the applicant falls under a…