{"id":75117,"date":"2026-02-28T14:02:16","date_gmt":"2026-02-28T08:32:16","guid":{"rendered":""},"modified":"2026-02-28T14:02:16","modified_gmt":"2026-02-28T08:32:16","slug":"tds-liability-regulatory-control-suffices-to-classify-an-entity-as-a-specified-person-and-contract-level-aggregation-governs-threshold","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75117","title":{"rendered":"TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold."},"content":{"rendered":"<p>TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.<br \/>Case-Laws<br \/>GST<br \/>The article determines that the applicant institute qualifies as a specified person required to deduct TDS under Section 51 read with Notification No.50\/2018 CT because substantial regulatory control (not day to day operational control) by the Central Government exists; Supreme Court precedent overrides administrative circulars. It clari<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97296\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.Case-LawsGSTThe article determines that the applicant institute qualifies as a specified person required to deduct &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75117","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75117","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=75117"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75117\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}