Tax deduction at source on works contracts and supplies: TDS under GST applies when invoice and payment occur after GST implementation. Deduction of tax at source applies to payments for works contracts and supplies by government deductors, with applicability determined by whether invoicing and the taxable event occurred under the prior VAT regime or under GST; VAT-era invoices retain VAT TDS treatment despite post-GST payment, while invoices and supplies arising under GST are subject to GST TDS, and partially executed contracts are allocated to the statute applicable at the time invoices were raised.
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 on works contracts and supplies: TDS under GST applies when invoice and payment occur after GST implementation.
Deduction of tax at source applies to payments for works contracts and supplies by government deductors, with applicability determined by whether invoicing and the taxable event occurred under the prior VAT regime or under GST; VAT-era invoices retain VAT TDS treatment despite post-GST payment, while invoices and supplies arising under GST are subject to GST TDS, and partially executed contracts are allocated to the statute applicable at the time invoices were raised.
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