Case Law Details
Case Name : In re Indian Institute of Management, Tiruchirapalli (GST AAR Tamilnadu)
Related Assessment Year :
Courts :
AAR Tamilnadu Advance Rulings
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In re Indian Institute of Management, Tiruchirapalli (GST AAR Tamilnadu)
1. Whether Indian Institute of Management, Tiruchirappalli (IIM) is a Government Entity under GST Law.
The Indian Institute of Management, Tiruchirappalli (IIM) is a Government Entity Under GST Law.
2. If the answer to question is in the affirmative, whether
2.1 The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017.
The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017 read with Notification No.50/2018 dt. 13.09.2018.
2.2 Wheth...
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