Conditions for deduction of TDS

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....o be deducted if the deductor is registered in that State or Union territory without legislature. * Where the location of the supplier is in State A and the place of supply is in State or Union territory without legislature - B, it is an inter-State supply and TDS @ 2% under IGST Act is to be deducted if the deductor is registered in State or Union territory without legislature - B. * Where the location of the supplier is in State A and the place of supply is in State or Union territory without legislature B, it is an inter-State supply and TDS @ 2% under IGST Act is to be deducted if the deductor is registered in State A. * When advance is paid to a supplier on or after 01.10.2018 to a supplier for supply of taxable goods or services....

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....ce prior to 01.10.2018 and the tax invoice has been issued on or after 01.10.18, to the extent of advance payment made before 01.10.2018. * Where the tax is to be paid on reverse charge by the recipient i.e. the deductee. * Where the payment is made to an unregistered supplier. * Where the payment relates to "Cess" component. Case Law : IN RE: VINAYAK SINGH(2021 (11) TMI 150 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL) Issue : The applicant's supply to the Howrah Municipal Corporation for lifting and removing daily garbage etc. accumulated from the vats, dumping yards, containers, and other places on the roads, lanes, and bye-lanes of HMC area is exempt from payment of tax vide entry serial number 3 of the Notification No. 12/....

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....t is < Rs.2.5 Lakh, deduction is not required. Health Department executed a contract with a local supplier to supply "medical grade oxygen" of Rs.2.6 Lakh (including GST) and is making full payment No Total value of supply as per the contract is Rs.2.6 Lakh (including GST). Tax rate is 12%. So, taxable value of supply (excluding GST) stands at Rs.2.6L x 100/112 = Rs.2.32 L < Rs.2.5 Lakh Hence, deduction is not required. Municipal Corporation of Kolkata purchases a heavy generator from a supplier in Delhi. Now, it is making payment of Rs.5 Lakh and IGST @18% on Rs.5 Lakh for such purchase. Yes, deduction is required @2% Deduction is required in case of inter-State supply and if the value of taxable supply under a contract exceeds Rs.2.....