In re Shital Tukaram Borade (GST AAR Maharashtra)
Question 1:- In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST?
Answer: Answered in the negative.
Question 2:- Whether TDS provisions will be applicable in case where the supply of services is exempt? We also would like to draw attention to the fact that 97 (b) of CGST Act, 2017 covers the question on which advance ruling can be sought i.e. “(b) applicability of a notification issued under the provisions of this Act”. Further, the issue has been addressed in Dolphin Techno Waste Management Pvt. Ltd. [2020 (35) G.S.T.L. 413 (A.A.R. – GST – W.B.)], Mahalakshmi Mahila Sangha [2020 (37) G.S.T.L. 385 (A.A.R. – GST – Kar.)] etc.
Answer:- TDS provisions will be applicable in the subject case..
Question 3:- As the Applicant is not registered under GST and provide services to Social Welfare Department (Samaj Kalyan Department), a Department of State Government, then whether TDS notification issued under section 51 would be applicable for deduction of TDS?
Answer:- Answered in the affirmative.
Question 4:- In case TDS is deducted, whether we would be entitled for refund of the same?
Answer:-Not answered in view of the discussions made above.
Read AAAR Order : GST & TDS on renting of Immovable Property to Social Justice Department
