Tds provisions under gst (labour contractor)

This query is : Resolved

Jatin (Querist)
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06 October 2017 Dear Sir,

Is the limit of Rs. 2,50,000 for whole year for TDS under GST.

Please note, office staff provided by labour contractor (Un-registered) to our partnership firm (Registered).

Payment of Rs. around 50,000 per month paid to labour contractor.

Is TDS provision applicable - Partnership Firm. or RCM applicable

Thanks & Regards,
Jatinder Kumar

CA Ravi Kumar Murugesh

CA Ravi Kumar Murugesh (Expert)
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06 October 2017 Rs.2.5 lakhs is per contract. If total value of the contract is more than Rs.250000, tds provision is applicable. ofcourse, the date of applicability for deduction is not yet announced.