In Re: Kandla Port Trust (Deendayal Port Trust)
GST
2018 (10) TMI 446 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 66 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ\/GAAR\/ADM\/2018\/32 IN APPLICATION NO. Advance Ruling\/SGST&CGST\/2018\/AR\/25
GST
R.B. MANKODI AND G.C. JAIN MEMBER
\nPresent for the applicant: Shri Hardik V Thacker, CA
\nThe applicant Kandla Port Trust (Deendayal Port Trust – DPT), set up under the Major Port Trust Act, 1963, has referred to the provisions of Section 51 of the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017') where under the Government may mandate (i) a department or establishment of the Central Gove<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017') will be applicable to it or not. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n der section 51 of the CGST Act, 2017 and the GGST Act, 2017? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: Kandla Port Trust (Deendayal Port Trust)GST2018 (10) TMI 446 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 66 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, GUJARAT – AARDated:- 30-7-2018GUJ\/GAAR\/ADM\/2018\/32 IN APPLICATION NO. Advance Ruling\/SGST&CGST\/2018\/AR\/25 GSTR.B. MANKODI AND G.C. JAIN MEMBER Present for the applicant: Shri Hardik V … Continue reading “In Re: Kandla Port Trust (Deendayal Port Trust)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14340","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14340","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14340"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14340\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. The applicant has raised following question for advance ruling –
\nWhether Deendayal Port Trust is liable to deduct TDS under section 51 of CGST Act, 2017 from the date of effective of the section 51.
\n3. We have considered the submissions made by the applicant in application for advance ruling as well as submissions made during the course of personal hearing.
\n4. Section 97(2) of the CGST Act, 2017 the GGST Act, 2017 empowers the Advance Ruling Authority to decide the issues, which are as follows :-
\n(a) classification of any goods or services or both;
\n(b) applicability of a notification issued under the provisions of this A<\/p>\n
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\n6. The issue raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant is liable to deduct TDS under section 51 of the CGST Act, 2017 and the GGST Act, 2017 is not covered by Section 97(2) of the Acts.
\n7. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the issue 'whether the applicant is liable to deduct TDS under Section 51 of the CGST Act, 2017 and the GGST Act, 2017' is not covered <\/p>\n
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