TDS PROVISIONS UNDER GST

GST Council in its 28th meeting held on 21.07.2018 recommended the introduction of TDS from 01.10.2018. 

Following would be the deductors of tax in GST 

(a) a department or establishment of the Central Government or State Government; or

(b) local authority; or

(c) Governmental agencies; or

 

(d) an authority or a board or any other body,- (i) set up by an Act of Parliament or a State Legislature; 

or 

(ii) established by any Government, with fifty-one per cent. or more 

participation by way of equity or

 

control, to carry out any function; or

(e) a society established by the Central Government or the State Government 

or  a Local Authority 

under the Societies Registration Act, 1860 (21 of1860); or 

(f) public sector undertakings