TDS— Section 51 of CGST Act— In the instant case, the applicant is seeking advance ruling on the following question:-

“Whether State/-Central govt organizations, Nagar Nigams, any other govt corporations, State/Central PSUs & Educational Institutions registered under Societies Registration Act can deduct TDS from the amount due to applicant in terms of section 51 of the Act read with Notification Nos. 50/2018-Central Tax dated 13.09.2018 & Notification No.73/2018 – Central Tax dated 31.12.2018”.

The Applicant is a State Government PSU in as much as 100 % Shareholding is with Uttarakhand Government and falls under one of the categories notified by the Government under section 51 of the Act read with Notification Nos. 50/2018-Central Tax dated 13.09.2018 and Notification No.73/2018 – Central Tax dated 31.12.2018.

Held that— There shall be no deduction of TDS, if the applicants supplies goods or services or both to the categories of persons notified by the Government.