Conservancy and Waste Management Services for Howrah Municipal Corporation Exempt from GST TDS u/s 51.

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....Deduction of TDS under GST - conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation - Pure services - As the Applicant is making an exempt supply to HMC the provisions of section 51 and, for that matter, the TDS Notifications do not apply to his supply. - AAR....