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KANDLA PORT TRUST (DEENDAYAL PORT TRUST - DPT)
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN

Pet. Counsel

Hardik V Thacker

Res. Counsel

Petitioner / Applicant	KANDLA PORT TRUST (DEENDAYAL PORT TRUST - DPT)
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	Gujrat
Date	Jul 30, 2018
Order No.	GUJ/GAAR/ADM/2018/32
Citation	2018(7) TAXREPLY 254
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Related Tags :

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Section 51

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Section 97

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Section 98

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ORDER
The 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 Government or State Government, or (ii) local authority; or (iii) Government agencies; or (iv) such persons or category of persons as may be notified by the Government on the recommendations of the council – to deduct tax at the rate of one percent from the payment made or credited to the supplier of taxable goods or services or both, where total value of such supply under the contract exceeds two lakh and fifty thousand rupees. It is submitted this provision is postponed at present. The applicant has submitted that certain terms used in section 51 as mentioned above is not mentioned under CGST Act, 2017, hence the applicant is dile....