Tds on sbc

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Whether TDS to be deducted on SBC portion if shown separately by supplier in the invoice
Replies (2)
No need to deduct tds on service tax and SBC portion.

No TDS is deductible on service tax as clarified by CBDT. Swachh Bharat Tax (SBC) is imposed on service tax and hence No TDS is deductible on SBC.


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