Tds on payment to commission agent

This discussion clarifies whether Tax Deducted at Source (TDS) under Section 51 of the CGST Act is required when government agencies pay commission agents for food grain purchases. While services provided by agents in agricultural product sales are exempt from GST, the nature of the transaction (actual sale vs. commission) is crucial. It's also noted that TDS under Section 51 is not applicable to payments made to Unregistered Dealers (URD).