Case Law Details
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 the Tamil Nadu Co-operative Societies Act 1983 but the equity ownership at present or in the past never beyond 51%, nor is it under the control of the Government as the management do not have any voting rights as stipulated in it’s bye laws and by the Tamil Nadu Co-operative Societies Act 1983. Therefore, the applicant is not a person or category of person stipulated under Notification No. 33/2017-C.T. dated 15.09.2017 as amended and Notification No. II(2)/CTR/783(c-3)/2017 vide G.O. (Ms) No. 107 dated 15.09.2017 as amended.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU
Note: Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
