Applicability of GST TDS provisions

This discussion clarifies the applicability of GST TDS provisions for supplies between government companies. Generally, GST TDS is not applicable for such transactions. However, this exemption does not apply if the goods supplied are not exempted under Notification 2/2017 CT (Rate). Services provided by the government to the government are also typically exempt, with specific exceptions for services from Post, Railway, renting of immovable property, and those related to aircraft or vessels.