TDS under GST on supply of solid waste conservancy service to a municipality

In re M/s Singh Transporl Agency (GST AAR West Bengal)

Whether TDS is deductible on supply of solid waste conservancy service to a municipality under GST?

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 –

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