TDS Provisions Under GST Not Applicable for Payments to Exempt Catering Services by Educational Institutions.
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....Applicability of TDS under GST - catering services - The provision of tax deduction at source is applicable on the payment made to a supplier of taxable services and since the applicant is supplying exempt services, the said provisions are not applicable to the payments made to him by the educational institutions.....


TaxTMI
TaxTMI