GST TDS Exemption on Pure Services to Municipal Bodies; Not Applicable if Goods Exceed 25% of Composite Supplies.

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Full Text of the Document

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....Levy of GST TDS - service to municipal corporation/local authority - No GST TDS on pure service nil rated and Composite supply where supply of goods is not more than 25% of total value of supply - supply other than mentioned above if GST is applicable then GST TDS is also applicable....