GST : Where applicant is a co-operative society registered under Rajasthan Co-operative Societies Act, 1965 and deals in manufacturing of Milk and related milk products, but it is not established under Societies Registration Act, 1860 nor it is established/constituted by any Government (viz., Central Government/State Government/Local Authority), applicant does not fall under any category of section 51 of GST Act, 2017 and not liable to deduct tax at source (TDS)
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