lndrajit Singh ., In re
Date: June 10, 2019
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Subject Matter
TDS under GST is not applicable when the concerned supply is exempt
Summary
The Applicant is stated to be providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation (hereinafter the HMC). The HMC, however, is deducting TDS while paying consideration for the above su…
1.1 The Applicant is stated to be providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation (hereinafter the HMC). The HMC, however, is deducting TDS while paying consideration for the above supply in terms of Notification No. 50/2018 — Central Tax dated 13/09/2018 (corresponding State Notification No. 1344 — FT dated 13/09/2…