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Karnataka Co-Operative Milk Producers Federation Limited is not covered under any clause of section 51(1) of CGST Act and hence is not liable to get registered to undertake TDS deduction.

TDS — The applicant is engaged in processing of milk and milk products wherein its district co-operative unions are shareholders of the organizations. The applicant sought advance ruling in respect “Whether KMF is liable to deduct GST TDS under section 51 of CGST Act on the payments made to suppliers.” The Authority ruled out that the applicant is not liable to deduct tax at source as per provisions of section 51 of CGST ACT towards payments made to suppliers of taxable goods or services or both, as they are not covered under any of the clauses of Section 51 (1) of the CGST/ KGST Act 2017. — Karnataka Co-Operative Milk Producers Federation Limited (Formerly Known As Kmf,), In Re… [2019] 16 TAXLOK.COM 089 (AAR-Karnataka)