GST TDS on Drinking Water Tanker Service


This query is : Resolved 

Quick Summary
GST TDS may be applicable to drinking water tanker transportation services if the bill exceeds £2.5 lakh and the recipient is a 'specified person' under the CGST Act. The applicability hinges on the contract's nature; if it's purely for transport, transport service rules apply. If it's for water supply with incidental transport, water supply rules might be relevant.

(Querist)
23 March 2025 Is GST TDS applicable on Drinking water tanker transportation service where bill amout is above 2.5L

24 March 2025 If the entity receiving the drinking water tanker transportation service is a "specified person" under Section 51 of the CGST Act, and the bill amount exceeds ₹2.5 lakh, GST TDS may be applicable.
The nature of the contract and the precise classification of the service under GST are crucial in determining TDS applicability.
It is very important to consider the exact nature of the contract. If the contract is purely for transportation, then the rules related to transportation services will apply. If the contract is for the supply of water, and the transportation is incidental, then rules related to the supply of water may apply.

Prashant (Querist)
19 April 2025 Sir, in this case he is just transporter then what rules will apply to him

20 April 2025 If service receiver is classified as specified person, TDs will be applicable for the transportation services.

30 September 2025 Good luck....


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