TDS under GST judiciary-2

TDS under GST not to be deducted in value of supply under contract not exceeds Rs. 2.5 Lakhs

In re Divisional Forest Office (GST AAR Uttarakhand)

TDS is not required to be deducted on payment made to the supplier of taxable goods or services or both, only when the value of such supply under a contract does not exceeds Rs. 2.5 Lakhs....

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GST on renting of immovable property to Social Justice Department of Govt of Maharashtra

In re Tukaram Pundalik Borade (GST AAAR Maharashtra)

AAAR hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt form the levy of GST in terms of Sl. No. 3 of the Notification No. 12/2017-C.T (Rate) dated 28.06.2017...

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GST & TDS not applicable on solid waste management services to municipality

In re Vinayak Singh (GST AAR West Bengal)

In re Vinayak Singh (GST AAR West Bengal) GST not payable on supply of services of lifting/ removing of garbage accumulated from vats, dumping yards, containers to Howrah Municipal Corporation The AAR, West Bengal in response to Application presented by Mr. Vinayak Singh (Applicant) [Order No. 14/WBAAR/2021-22 dated October 8, 2021]has is...

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GST under TDS not applicable if applicants supply to specified categories of persons notified by Government

In re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand)

In re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand) On perusal of legal provisions of Section 51 of CGST Act, 2017, we find that the Government has authorized following persons , to deduct tax at the rate of two per cent (1% CGST + 1% SGST) from the value of supply excluding the central […]...

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