TDS UNDER GST

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who is required to deduct TDS under Gst
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A department or an establishment of the Central Government or State Government; or

Local authority; or

Governmental agencies; or

Such persons or category of persons as may be notified by the Government.
As per the latest Notification dated 13th September 2018, the following entities also need to deduct TDS-

An authority or a board or any other body which has been set up by Parliament or a State Legislature or by a government, with 51% equity ( control) owned by the government.

A society established by the Central or any State Government or a Local Authority and the society is registered under the Societies Registration Act, 1860.

Public sector undertakings.


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