M/s. Ramagundam Fertilizers And Chemicals Limited is paying GST TDS on the payments made to the supplies on all the taxable supplies in compliance with Section 51 of the CGST Act, 2017. Further, the applicant is not availing the exemption under provisio to the Notification No. 73/2018 on the supplies made by the applicant to any other notified person.
1. Whether the applicant can be classified under notified persons under section 51 of CGST ACT 2017 read with Notification No. 33/2017 dated 15 September 2017?
2. Whether the applicant is liable to pay GST TDS by deducting it from the consideration payable to the Supplies?
3. Whether the exemption notification is applicable for the transactions undertaken by the applicant if other applicable conditions remain satisfied?