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TDS on IGST

Raj Kumar Bairwa (Student CA Final ) (69 Points)

27 April 2019

If service provider is changing IGST in his bill then TDS on IGST is required to deduct and if yes then on what rate?

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Krishna (Manager - Genesis Tax Consultant) (531 Points)
Replied 27 April 2019

2. Who could be liable to deduct TDS under GST law?

A department or an establishment of the Central Government or State Government; or

Local authority; or

Governmental agencies; or

Such persons or category of persons as may be notified by the Government.

As per the latest Notification dated 13th September 2018, the following entities also need to deduct TDS-

An authority or a board or any other body which has been set up by Parliament or a State Legislature or by a government, with 51% equity ( control) owned by the government.

A society established by the Central or any State Government or a Local Authority and the society is registered under the Societies Registration Act, 1860.

Public sector undertakings.