TDS on taxable supplies applies when contract value exceeds the statutory threshold; intra state CGST+SGST, inter state IGST. TDS under GST applies where the total taxable value under a contract exceeds the prescribed threshold, including advances paid after the notified date; intra State taxable supplies require deduction under central and State/UT GST heads while inter State supplies require deduction under IGST. Deductions are not required where the taxable value does not exceed the threshold, supplies are exempt or not leviable, tax is payable on reverse charge, the supplier is unregistered, payments relate to cess, activities fall under Schedule III, or invoices/advances fall within specified transitional exceptions.
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.
TDS on taxable supplies applies when contract value exceeds the statutory threshold; intra state CGST+SGST, inter state IGST.
TDS under GST applies where the total taxable value under a contract exceeds the prescribed threshold, including advances paid after the notified date; intra State taxable supplies require deduction under central and State/UT GST heads while inter State supplies require deduction under IGST. Deductions are not required where the taxable value does not exceed the threshold, supplies are exempt or not leviable, tax is payable on reverse charge, the supplier is unregistered, payments relate to cess, activities fall under Schedule III, or invoices/advances fall within specified transitional exceptions.
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