When TDS on GST is deducted @2% do we need to deducted TDS under income tax act also

Rules 302 views 7 replies

We are a school (registered and Societies Registration Act, 1860 ).  we are not registered under GST Act as educational institution are exempt.   now we are building new classrooms ,playground through a contractor with proper contract agreement..... now the bill he is issuing is always more than 2.5 lakhs excluding GST.  

so, my query is  do we need to deduct TDS on GST (section 51)  if yes, then will we have to register under GST act. 

Also if we deduct TDS under GST act then TDS under Income tax act also has to be deducted   that means we will have to deduct 3%   (1% to be deposited to income tax deptt & 2% to GST deptt./)

Please clarify 

Replies (7)

GST TDS not applicable.

Income Tax TDS will be applicable

Are we liable to deducted TDS under GST act if he raises a GST invoice 

U r not liable to deduct TDS under GST and also not required to take GST registration.
TDS as per income tax act required to be deducted
GST TDS under section 51 of the CGST act is applicable only to GOVT department and GOVT agencies or person notified by the GOVT on the recommendation of the Council .

Sir,

We are a society incorporated by a PSU company not by a private person, then also are we except u/s 51?

If yours contractors are govt .onky in that case tds will apply... income tax will be applicable on income
GST Tds provisions applicable for society if

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


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