TDS under GST not deductible by Co-op society not established by government

In re Karnataka co-Coperative Milk Producers Federation Limited. (GST AAR Karnataka)

Whether Karnataka co-Coperative Milk Producers Federation Limited is liable to deduct GST TDS under section 51 of CGST Act on the payments made to suppliers?

The issue before us to decide is whether the applicant falls under any of the categories of the persons mandated to undertake TDS deduction, under Section 51(1) of the CGST Act 2017, on consideration of aforesaid relevant amendments.<

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