Case Law Details
Case Name : In re Indian Institute of Management, Tiruchirapalli (GST AAR Tamilnadu)
Appeal Number : Advance Ruling Order No. TN/20/AAR/2021
Date of Judgement/Order : 18/06/2021
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.
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