Tax Deduction at Source (TDS) as per section 31 of Maharashtra Value Added Tax Act, 2002 in respect of work contracts executed prior to 30-6-2017 for which payments to be made on or after 1-7-2017 and applicability of TDS.
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Tax Deduction at Source applies to payments for pre-GST works contracts where goods were deemed transferred before GST commencement. Contracts executed up to 30 June 2017 are treated as involving deemed sale at transfer, possession or incorporation of goods; therefore employers or other notified persons must deduct TDS under the MVAT TDS provisions from amounts payable to contractors for those contracts even when payments are made on or after 1 July 2017.
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.
Tax Deduction at Source applies to payments for pre-GST works contracts where goods were deemed transferred before GST commencement.
Contracts executed up to 30 June 2017 are treated as involving deemed sale at transfer, possession or incorporation of goods; therefore employers or other notified persons must deduct TDS under the MVAT TDS provisions from amounts payable to contractors for those contracts even when payments are made on or after 1 July 2017.
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