Please help GST tds
Ankush (Student) (1369 Points)
28 May 2020
is the same required to be deducted on import of goods by government agency
5 Replies
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 28 May 2020
No, GST TDS is applicable on taxable goods or services provided by a supplier to govt. agencies exceeding Rs. 2.5 lakh (refer Sec 51 of CGST Act).
Ankush
(Student)
(1369 Points)
Replied 28 May 2020
It is exceeding 2.5 lakhs but is import so party from whom import is made will not have any GST number
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 28 May 2020
Please look at proviso to Section. TDS is applicable on transaction within Indian entities only.
"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".
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 29 May 2020
Can also refer SOP on TDS at cbic site.
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