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TMI Blog2019 (7) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... 60 (21 of 1860) nor it is established/constituted by any government (viz. Central Government/ State Government/ Local Authority). The applicant thus does not fall under any category of Section 51 of the GST Act, 2017. Therefore provisions of TDS are not applicable in accordance with Section 51 of the GST Act, 2017. The applicant is not covered under the provisions of Section 51 of GST Act, 2017 therefore not liable to deduct tax at source. - RAJ/AAR/2019-20/12 - - - Dated:- 19-6-2019 - J.P. Meena AND Hemant Jain Member (State Tax) Present for the applicant: Shri S.C.Gupta, CA (Authorised Representative) and Shri Govind Gupta, Manager (Finance) Note : Under Section 100 of the CGST/RGST Act, 2017, an appeal aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ON OF THE APPLICANT: a. The applicant is a registered co-operative society registered under Rajasthan Co-operative Societies Act, 1965, which is now governed by Rajasthan Co-operative Societies Act, 2001 and having its address at near Gandhi Nagar Railway Station, Jaipur, Rajasthan, 302015. b. The applicants deals in manufacturing of Milk, Ghee, Chhach, Butter, Dahi, Lassi, Panner, Ice-cream and related milk products. The applicant procures raw milk from the rural areas through its primary milk producer's dairy co-operative societies. c. Most of the sale of the Jaipur dairy is of milk, which is an exempted sale as per the provisions of the GST regime. A part from the exempted sale it is also engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GS, ANALYSIS CONCLUSION: a. We observe that, the applicant deals in manufacturing of Milk, Ghee, Chhach, Butter, Dahi, Lassi, Panner, Ice-cream and related milk products. b. While going through the documents along with signed and attested copy of co-operative society registration, we observe that the applicant is a co-operative society registered under the Rajasthan Co-operative Societies Act, 1965 which is now governed by Rajasthan State Co-operative Society Act, 2001 having its address at near Gandhi Nagar Railway Station, Jaipur-302015 Rajasthan. c. To determine whether applicant is liable to deduct tax at source (TDS) under GST from payment made to vendors for providing/ procuring taxable goods and se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the 1st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under clauses (a), (b) and (c) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one per cent or more participation by way of equity or control, to carry out any function; (b) Society established by the Central Government or the State Government or a Local Authority under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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