GST Question?

As per Gst Act following Establishment has to deduct tds
A department or an establishment of the Central Government or State Government; or
Local authority; or

Governmental agencies; or

Such persons or category of persons as may be notified by the Government.

As per the latest Notification dated 13th September 2018, the following entities also need to deduct TDS-

An authority or a board or any other body which has been set up by Parliament or a State Legislature or by a government, with 51% equity ( control) owned by the government.

A society established by the Central or any State Government or a Local Authority and the society is registered under the Societies Registration Act, 1860.

Public sector undertakings.

so if trust/co-operative societies registered under Societies Registration Act,1860 then yes...

otherwise No...

Regards
KAAMIL AHAMADH

Good explanation sir...

Thanks Vinod Babu sir...

Thanks Sir For Valuable Guidance.