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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Exclusion of GST from TDS base clarified - TDS applies to amounts excluding separately indicated GST components.</h1> Where the component of GST on services is separately indicated in the agreement or invoice, TDS under Chapter XVII B shall be computed on the amount payable excluding that GST component; GST for this purpose includes IGST, CGST, SGST and UTGST. References to 'service tax' in contracts made prior to the tax regime change shall be treated as references to GST on services for the post-changeover period until the contract expires.

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