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tds on charitable trusts or hospitals

harrachit harry (15 Points)

17 November 2018

are charitable trusts or hospital liable to deduct gst tds ?

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3 Replies

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 18 November 2018

Yes ...if society established by the Central/ State Government or a Local Authority under
the Societies Registration Act,1860, & Hospital established/Govern by Govt

harrachit harry (15 Points)
Replied 18 November 2018

can you please define local authority here

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 19 November 2018

Section 2(69) of CGST Act: Definition of “Local Authority” (CHAPTER I – PRELIMINARY)

“local authority” means–

(a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution;

(b) a “Municipality” as defined in clause (e) of article 243P of the Constitution;

(c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund;

(d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;

(e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;
;