TDS u/s 51(1) GST Act Not Applicable for Exempt Supplies to Municipal Corporations for Waste Management Services.

Deduction of TDS u/s 51(1) of GST - supply conservancy/solid waste management service to the Municipal Corporation - Section 51(1) of the Act provides that the Government may mandate inter alia a local authority to deduct TDS while making payment to a supplier of taxable goods or services or both - As the Applicant is making an exempt supply to HMC the provisions of section 51 and, for that matter, the TDS Notifications do not apply to his supply. - AAR .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X