14 January 2018
TDS is to be deducted at the rate of 1 percent on payments made to the supplier of taxable goods and/or services, where the total value of such supply, under an individual contract, exceeds two lakh fifty thousand rupees.
No tax deduction required where the location of supplier and place of supply is different from the State of the registration of the recipient.As per GST law following people/entities need to deduct TDS:
A department or establishment of the Central or State Govt, or Local authority, or Governmental agencies, or Persons or category of persons as may be notified, by the Central or a State Govt on the recommendations of the Council
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