Production and supply of fertilizers Urea and Ammonia shall not attract GST TDS, when recipient fall u/s 51(1) (a), (b), (c), (d) of CGST Act: AAR [Read Order]

The production and supply of fertilizers, such as urea and ammonia, should not be subject to Goods and Service Tax (GST) Tax Deduction at Source (TDS) when the recipient falls under section 51(1)(a), (b), (c), or (d) of the Central Goods and Service Tax Act, 2017, according to the Telangana Authority for Advance Ruling (TAAR)

The Telangana Authority for Advance Ruling ( TAAR ) has held that production and supply of fertilizers urea and ammonia should not attracts  Goods and Service Tax ( GST ) Tax Deduction at Source ( TDS ) when the recipient falling under section 51(1) (a), (b), (c), (d)  of Central Goods and Service Tax Act,…

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