Liability of GST — According to section 51 of GST Act, 2017 read with Notification No. 50/2018 (Central Tax) dated 13.09.2018, the applicant is neither established under Societies Registration Act, 1860 (21 of 1860) nor it is established/constituted by any government (viz. Central Government/ State Government/ Local Authority). The applicant thus does not fall under any category of section 51 of the GST Act, 2017. Therefore provisions of TDS are not applicable in accordance with section 51 of the GST Act, 2017. Hence ”the applicant is not covered under the provisions of section 51 of GST Act, 2017 therefore not liable to deduct tax at source“. — Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd., In Re… [2019] 13 TAXLOK.COM 068 (AAR-Rajasthan)