24 December 2020
One Government Department of Odisha receiving maintenance services from a firm of Delhi and having Delhi GST number only. In other words Supplier of service is registered in a state but place of supply and recipient are in another state. In this case is Government Department is needed to deduct TDS on GST?
24 December 2020
"Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory of registration of the recipient." In this case location of recipient and place of supply are in same state so TDS provisions will be attracted.
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