https://www.taxtmi.com/caselaws?id=414444 The services provided by the applicant to the Social Welfare Department were found not to be exempt from GST as they did not meet the criteria related to functions entrusted to a Panchayat or Municipality. Consequently, the Tax Deducted at Source (TDS) provisions were deemed applicable to the services provided. It was clarified that TDS notifications apply even if the supplier is unregistered under GST. However, the issue of entitlement to a refund of TDS deducted was not addressed in the decision. en-us Tue, 02 Nov 2021 00:00:00 +0530 Tue, 01 Feb 2022 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414444 The services provided by the applicant to the Social Welfare Department were found not to be exempt from GST as they did not meet the criteria related to functions entrusted to a Panchayat or Municipality. Consequently, the Tax Deducted at Source (TDS) provisions were deemed applicable to the services provided. It was clarified that TDS notifications apply even if the supplier is unregistered under GST. However, the issue of entitlement to a refund of TDS deducted was not addressed in the decision. Case-Laws GST Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414444