https://www.taxtmi.com/forum/issue?id=112903 TDS under GST applies only when the payer is a notified deductor under Section 51; private payers are not automatically liable. If the supplier is unregistered, the recipient may be liable to pay tax under the reverse charge mechanism under Section 9(3)/9(4). Applicable tax rates and registration obligations are set by the relevant GST rate and notification schedules and depend on service classification, location and notified status of the deductor. en-us Thu, 05 Oct 2017 15:19:19 +0530 Thu, 23 Jan 2025 15:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112903 TDS under GST applies only when the payer is a notified deductor under Section 51; private payers are not automatically liable. If the supplier is unregistered, the recipient may be liable to pay tax under the reverse charge mechanism under Section 9(3)/9(4). Applicable tax rates and registration obligations are set by the relevant GST rate and notification schedules and depend on service classification, location and notified status of the deductor. Discussion-Forum GST Thu, 05 Oct 2017 15:19:19 +0530 https://www.taxtmi.com/forum/issue?id=112903