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Please help GST tds

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is the same required to be deducted on import of goods by government agency
Replies (5)

No, GST TDS is applicable on taxable goods or services provided by a supplier to govt. agencies exceeding Rs. 2.5 lakh (refer Sec 51 of CGST Act). 

 

It is exceeding 2.5 lakhs but is import so party from whom import is made will not have any GST number

Please look at proviso to Section. TDS is applicable on transaction within Indian entities only. 

"Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory of registration of the recipient".

Can also refer SOP on TDS at cbic site.
Thank you everyone


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