Applicability of the provisions of section 51 of the CGST Act (TDS) in the context of notification No 50/2018-Central Tax dated 13.09.2018 ?
As per Circular No 76/50/2018 GST Dated 31st December 2018 :
1. A doubt has arisen about the applicability of long line mentioned in clause (a) of notification No. 50/2018- Central Tax dated 13.09.2018.
2. It is clarified that the long line written in clause (a) in notification No. 50/2018- Central Tax dated 13.09.2018 is
applicable to both the items (i) and (ii) of clause (a) of the said notification.
Thus, an authority or a board or any other body whether set up by an Act of Parliament or a State Legislature or established by any Government with fifty-one per cent. or more participation by way of equity or control, to carry out any function would only be liable to deduct tax at source.
3. In other words, the provisions of section 51 of the CGST Act are applicable only to such authority or a board or any other body set up by an Act of parliament or a State legislature or established by any Government in which fifty one per cent. or more participation by way of equity or control is with the Government.
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