AAR: Milk Producers Federation formed under Co-Op Society Act, not liable to deduct TDS

Karnataka AAR holds that the applicant is not liable to deduct tax at source as per Section 51 of the CGST Act towards payment made to suppliers of taxable goods or services or both, as they are not covered under any of the clauses of Section 51(1) of the CGST/KGST Act 2017; Observes that the applicant entity is formed and registered under Co-operative Society Act 1959, where District Co-operative Milk Unions are shareholders, and not the State Government of any State or the ...