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TDS on GST

Hemanta Samal (93 Points)

07 February 2019

Is tds on gst liable to be deducted on supply from one Govt. department, PSU to another Govt. deartment ,PSU.

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KAAMIL AHAMADH (ACCOUNTING/TAX CONSULTANCY AND ITR/GSTR FILING) (253 Points)
Replied 07 February 2019

Hi !

CBIC exempt supply of Goods and Services from PSU to PSU from applicability of provisions relating to TDS vide Notification No. 61/2018 – Central Tax Dated 5th November, 2018.

Regards
KAAMIL AHAMADH

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Hemanta Samal (93 Points)
Replied 07 February 2019

If supply made from Central govt. to state govt. or one govt. department to another govt. department, is tds provision applicable?

KAAMIL AHAMADH (ACCOUNTING/TAX CONSULTANCY AND ITR/GSTR FILING) (253 Points)
Replied 07 February 2019

As per latest Notification,

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification exempting supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.

The notification issued amended the earlier notification No. 50/2018- Central Tax by inserting the following words “Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.”.

Regards
KAAMIL AHAMADH

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