No TDS liability on Cooperative Society under GST from payment made to it by Vendors for Providing Taxable Goods: AAR [Read Order]

The Authority for Advance Ruling, Rajasthan has ruled that, TDS provision are not applicable to a cooperative society registered under the Rajasthan 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 applicant deals in manufacturing of Milk, Ghee, Chhach, Butter, Dahi, Lassi, Panner, Ice-cream and related milk products.

The Authority observed that, while going through the Section 51 of the GST Act, 2017 read with Notification No. 50/2018 )Central Tax) dated 13.09.2018, we find that the applicant is neither established under Societies Registration Act, 1860 not it is established / 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.