Notification on TDS under GST not applicable on exempt supplies

In re lndrajit Singh (GST AAR West Bengal)

The Applicant’s supply to the Howrah Municipal Corporation, as described in para 3.5, is exempt from the payment of GST under SI No. 3 of Notification No. 12/2017 — Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 — FT dated 28/06/2017), as amended from time to time.

As the Applicant is making an exempt supply, the provisions of secti

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