Tag: TDS

#GSTCase-91-No TDS liable to be deducted U/Sec 51 of CGST Act, 2017 on Exempt Supply of goods or services or both

#GSTCase-91-No TDS liable to be deducted U/Sec 51 of CGST Act, 2017 on Exempt Supply of goods or services or both   Indrajit Singh 106 taxmann.com 109 (AAR-WEST BENGAL)   Query Whether supply of providing conservancy/solid waste management service to Conservancy Department of the Howrah Municipal Corporation is exempted in terms of Sl. No. 3 or 3A of Notification No. 12/2017 - Central Tax ...

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Circular No. 76/2018 dated 31st December 2018- Adds to the Confusion and seeks to overturn Principle laid down by Decision of High Court

There seems to be a new rule coming to the fore wherein CBIC Circulars are ruling the roast and major policy decisions are being brought into the public through CBIC Circulars. The present example is a case wherein Patna High Court had specifically set out a decision on the basis of Rules of Interpretation and the same was accepted by CBIC for service tax regime ...

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Issues in GST: Inconsistencies in the provision of Tax Deducted at Source: Part -13

This updates discusses about the inconsistencies in the provision contained in section 46 of the revised Draft GST Law regarding Tax Deducted at Source. CBEC has released revised Draft GST Law on 26th November 2016. The law is slated to be presented before Loksabha in the coming days. It’s not the final blueprint and is bound to change on the basis of suggestions received from ...

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