When & Why GST Tds is applicable?

This discussion clarifies the applicability of GST TDS, distinguishing it from Income Tax TDS. It explains that GST TDS is specifically applicable to government departments and notified entities, as per Section 51 of the CGST Act 2017. The rates are 1% CGST and 1% SGST for intra-state transactions, and 2% IGST for inter-state transactions, although exemptions may apply. The conversation also touches upon whether local authorities are considered government entities for GST TDS purposes.