Section 51 of CGST Act— TDS— The applicant has raised following question for advance ruling –

Whether Deendayal Port Trust is liable to deduct TDS under section 51 of CGST Act, 2017 from the date of effective of the section 51.

Whether the applicant is liable to deduct TDS under section 51 of the CGST Act, 2017 and the GGST Act, 2017 is not covered by Section 97(2) of the Acts.

Held that—The application for Advance Ruling is rejected, under sub-section (2) of section 98 of the CGST Act, 2017 and the GGST Act, 2017.Kandla Port Trust (Deendayal Port Trust) [2018] 2 TAXLOK.COM 342 (AAR-Gujarat)