Howrah Municipal Corporation's waste management services exempt from GST; no TDS deduction needed u/s 51.

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....Exemption from GST or not - deduction of TDS while paying consideration for the supply conservancy/solid waste management service to the Howrah Municipal Corporation - Applicant's supply to HMC is a pure service - The same is eligible for exemption from GST - NO TDS liability u/s 51 of GST - AAR....