(1)TDS provision applicable in case of unregistered(not liable to register as per GST ACT) supplier irrespective of contract value ? any circular/notification ?
(2) TDS provision apply in cases where zero rated TAX/exempted goods ? any circular/notification ?
1.No TDS for supply by unregistered supplier
2No TDS
In CBIC website, ready reckoner/SOP on GST provided to answers all related querries
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