IIM Ahmedabad Liable to Deduct TDS U/s 51 of GST Act: AAR

HomeGSTIIM Ahmedabad Liable to Deduct TDS U/s 51 of GST Act: AAR

IIM Ahmedabad Liable to Deduct TDS U/s 51 of GST Act: AAR

GST

Published on

26/02/2026

By Mariya Paliwala

IIM Ahmedabad Liable to Deduct TDS U/s 51 of GST Act: AAR

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The Gujarat Authority of Advance Ruling (AAR) has ruled that IIM Ahmedabad is Liable to deduct TDS under Section 51 of GST Act. The bench of Sushma Vora and Vishal Malani has observed that the provisions of Section 51 are applicable only to such authority or a board or any other body set up by…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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IIM Ahmedabad Liable to Deduct TDS U/s 51 of GST Act: AAR

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