Divisional Forest Officer ., In re
Date: March 16, 2022
Subject Matter
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 exceed Rs. 2.5 Lakhs.
Summary
1. The benefit of exemption Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017, is available only, if the contract is either for pure service or for Composite supply of goods and services in which the value of supply of goods constitutes no…
1. This is an application under Sub-Section (11 of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Divisional Forest Office, Bageshwar. Forest Compound, Kathayatbara, Bageshwar (Uttarakhand)- 263645, (herein after referred to as the “appli…