TDS under GST is applicable for Private Society?

This query is : Resolved 

05 January 2022 A Private Educational Society is undertaking Improvement of its Land parcel adjacent to its Institution by constructing approach road ,Boundary wall etc.It has incurred an Expenditure of roughly around 3 lakhs on each Raw material like Cement,Sand etc,
Will TDS @2% under Sec 51 of CGST Act be applicable on payments to suppliers of Raw material?

05 January 2022 GST TDS not applicable to such private institutions.


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