TDS on GST

[Nimish Shah]

Since now GST is implemented from 1 July 2017 would like to know would TDS is applicable on GST as earlier there was circular stating no TDS on Service Tax, but still no such notification/circular from CBDT/Income Tax on the same.

AI Summary

Clarification Sought on TDS Applicability for GST; Refer Income Tax Circular No. 23/2017 for Guidance. A query was raised regarding the applicability of Tax Deducted at Source (TDS) on Goods and Services Tax (GST) following its implementation on July 1, 2017. The discussion highlighted the absence of a specific notification from the Central Board of Direct Taxes (CBDT) regarding TDS on GST, unlike the previous circular exempting TDS on Service Tax. Responses indicated that both TDS and Tax Collected at Source (TCS) had been postponed, and it was clarified that TDS on GST is not linked to the Income Tax Act. A reference was made to Income Tax Circular No. 23/2017 for further guidance.