TDS under GST is applicable only for taxable supply contracts

In re Mahalakshmi Mahila Sangha (GST AAR Karnataka) The supply of services made by the applicant in the form of supply of food and drinks to the educational institutions is covered under entry no. 66 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 and entry 66 of Notification (12/2017) No. FD 48 CSL 2017 dated 29.06.2017 and are hence exempted from CGST and SGST. As per Circular 65/39/2018 also TDS under GST is applicable only for taxable supply contracts The amount received for such exempted service as covered under para 1 above is not liable for tax deduction at source under ...