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TDS ON GST APPLICABLE
TDS ON GST APPLICABLE OF WORK CONTRACT FOR HORTICULTURE AND MAINTENANCE OF PARK. THE WORK CONTRACT MORE THAN 2.5 LAC
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Quick Summary
The following category of persons have been notified by the Govt on which the provisions of TDS on GST would be applicable
1. An authority or board or any other body with 51% or more participation by way of equity or control
. Set up by an Act of Parliament or a State Legislature; or
. Established by any Govt.,
2. Society established by the Central Govt. or State Govt. or a Local Authority under the Society Regulation Act 1860
3. Public Sector Undertakings
The above persons “As per provisions of section 24(vi) (Who are required to deduct TDS under Section 51, Shall take registration in the Form GST REG-07
I think exactly reverse answer.
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