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of <h1>Understanding TDS Under GST: When, How Much, and Exemptions for Supplies Over Rs. 2.5 Lakh</h1> Tax Deducted at Source (TDS) under GST is mandated when the taxable supply value exceeds Rs. 2.5 Lakh under a single contract, excluding GST taxes and cess. For intra-State supplies, a 1% TDS is deducted under CGST and SGST/UTGST Acts, while inter-State supplies attract a 2% TDS under the IGST Act. TDS is not required for exempt supplies, supplies below Rs. 2.5 Lakh, or when the recipient pays tax on a reverse charge basis. Specific exemptions include services like garbage removal, medical supplies, and educational meals, as outlined in various notifications.
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