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The questions raised by the applicant being not in respect of any matter specified under Section 97 (2) of the CGST Act in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the applicant, this authority has no jurisdiction to answer them.

Authority for Advance Ruling — Deduction of TDS under Section 51 of the Act, 2017 – The applicant is engaged in the manufacture and supply of spare parts of agricultural machinery to Kerala Agro Machinery Corporation Ltd (KAMCO). The Applicant sought an advance ruling as to whether KAMCO come under bodies eligible to deduct TDS as per Section 51 of the Act; if yes, since when can the TDS be deducted. Whether there is any arrangement which can be availed through which we may be exempted from the TDS deduction. Can any mechanism be devised by which all business like theirs can file an application or formal request and get the excess tax refund payable to them be transferred to the TDS account directly instead of paying the TDS out of their pocket first and then later getting refund; if at all TDS under Section 51 is to be mandatorily deducted, if the same is found to be in excess, can they claim and receive refund of the excess TDS in the same month of the supply, and using Refund Application. Whether the supply of spares / spare parts is a supply of goods or supply of service and whether it attracts Section 51. The authority observed that Section 51 of the Act applies to prescribed and notified categories of persons receiving supplies of goods and / or services exceeding specified value and making payment to the supplier for the same and not to any supplier of goods and / or services. The applicant has preferred application as a supplier of goods / services. Therefore, the questions are not in respect of any matter specified in Section 97 (2) of the Act. Hence this authority has no jurisdiction to issue ruling on the above questions. Held that:- The Hon’ble Authority for Advance Ruling held that the authority has no jurisdiction to answer these questions.
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