Whether TDS provision under GST Act applicable to Co-operative Society?

In re Tamil Nadu Coop. Silk Producers Federation Ltd. (GST AAR Tamilnadu)

Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975 and not under society registration act 1860 (21 of 1860)?

In view of the above circumstances and facts of the case, it is seen that the applicant was established by the Government of Tamil Nadu as a Cooperative Society registered as Apex Society under t

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