TaxTMI 
TaxTMI 
TaxTMI 
TDS provision - Labour Contractor
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....DS provision - Labour Contractor<br> Query (Issue) Started By: - Jatinder Kumar Dated:- 5-10-2017 Last Reply Date:- 6-10-2017 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>Dear Sir, Please note, Office staff provided by labour contractor (Un-registered dealer) to our partnership firm (Registered under GST) Payment around ₹ 50,000 per month paid to labour contractor. Please guide....
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.... me, TDS provisions under GST is applicable or not on such transactions. Thanks & Regards, Jatinder Kumar Reply By KASTURI SETHI: The Reply: TDS under GST is applicable on the transaction value (Excluding taxes) exceeding ₹ 2.50 lakhs. See Notification No.33/17 dated 15.9.17 effective from 18.9.17 CGST/SGST 1 % and if IGST 2%. Reply By Jatinder Kumar: The Reply: Thanks Sir Reply By Ra....
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....jagopalan Ranganathan: The Reply: Sir, According to Section 51 (1) of CGST Act, 2017 "Notwithstanding anything to the contrary contained in this Act, the Government may mandate,-- (a) a department or establishment of the Central Government or State Government; or (b) local authority; or (c) Governmental agencies; or (d) such persons or category of persons as may be notified by the G....
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....overnment on the recommendations of the Council, (hereafter in this section referred to as "the deductor"), to deduct tax at the rate of one per cent. from the payment made or credited to the supplier (hereafter in this section referred to as "the deductee") of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees: P....
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....rovided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory of registration of the recipient." Are you falling under any of categories enumerated at (a) (b) (c) and (d) above? Then only you have to deduct TDS from the amount payable to the service prov....
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....ider. You say the service provider is unregistered. In that case you have to pay the tax under reverse charge mechanism under Section 9 (3) or 9(4) of CGST Act, 2017. This is my opinion. Reply By Jatinder Kumar: The Reply: Thank you very much sir, Please provide GST Rate if tax paid under RCM Regards, Jatinder Kumar Reply By Rajagopalan Ranganathan: The Reply: Sir, Service provided by lab....
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....our contractor is classifiable under Service Accounting code 998311 vide Sl. No. 298 of Annexure to Notification No. 11/2017-Central Tax (Rate) dated 28.6.2017 which states that "Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management." The rate of CGST is 9% vide Sl. No. 21 (ii) of Notification No.....
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.... 11/2017-Central Tax (Rate) dated 28.6.2017 which is also the rate for payment of tax under reverse charge mechanism. Reply By Jatinder Kumar: The Reply: Thank you very much all experts for your prompt replies. Whether TDS provision under GST is applicable or not (Partnership firm fall under notified persons by the Government) Please note, Location of Labour Contractor (Un-registered) Delhi ....
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....Place of Supply Delhi Service Receiver registered Delhi Contract Value per month 50,000 If TDS provision applicable, registration required for Un-registered Dealer Thanks & Regards, Jatinder Kumar<br> Discussion Forum - Knowledge Sharing ....