TDS ON GST APPLICABLE

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