RFCL falls under Section 51(1)(d) of CGST Act as a PSU: AAR Telangana

In re Ramagundam Fertilizers And Chemicals Limited (GST AAR Telangana) Introduction: In a recent ruling by the Authority for Advance Ruling (AAR) in Telangana, the case of Ramagundam Fertilizers And Chemicals Limited (RFCL) sheds light on the classification of entities under Section 51 of the Central Goods and Services Tax (CGST) Act, 2017. The ruling addresses the applicability of GST Tax Deduction at Source (TDS) and explores the exemption notification issued by the government. Background: RFCL, incorporated as a public company, operates in the fertilizer sector and is a Joint Venture Comp...