TDS on purchase of Scrap Metal from SEZ

[vaibhav agrawal]

Whether TDS has to be deducted on scrap metal purchased from SEZ unit ?

AI Summary

Tax Deduction Puzzle: SEZ Scrap Metal Sales Spark Debate on Inter-State Supply Rules and TDS Compliance Under Section 7(5)(b) A discussion forum explores tax deduction requirements for scrap metal purchases from a Special Economic Zone (SEZ) unit. The analysis centers on Section 7(5)(b) of the IGST Act and Notification No. 25/2024, which govern inter-State supply rules. The key consideration is whether the supplier and recipient are located in the same or different states, which determines TDS applicability under Section 51 of the CGST Act.