Case Law Details
In re Udupi Nirmithi Kendra (GST AAR Karnataka)
In the first scenario, since the value of the single invoice is more than Rs.2.5 lakh, there is no doubt that the tax deduction at source is applicable under section 51 subject to other conditions. In the second scenario, the applicant has clearly stated that the value of supply under a single invoice does not exceed Rs.2.5 Lakhs and assuming that it is a single transaction as per the purchase order, then tax deduction at source is not applicable on that single transaction or invoice. But if it is a part supply and a part of the continuous supply as per the purchase order, then if the total value of supply as mentioned in the purchase order is more than Rs.2.5 Lakh, then the provisions of tax deduction at source would become applicable even on this invoice.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
1. M/s Udupi Nirmithi Kendra, Rajatadri, DC Office Complex, End Point Road, Manipal, Udupi District- PIN 576104 (hereinafter called as the ‘applicant’), having GSTIN number 29AAATU1950D1ZK, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01, discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
2. The applicant is a trust and is involved in executing civil works contract. He has sought advance ruling in respect of the following question:-
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