Goods and Services Tax – Started By: – Jatinder Kumar – Dated:- 5-10-2017 Last Replied Date:- 6-10-2017 – Dear Sir,Please note, Office staff provided by labour contractor (Un-registered dealer) to our partnership firm (Registered under GST)Payment around ₹ 50,000 per month paid to labour contractor.Please guide me, TDS provisions under GST is applicable or not on such transactions.Thanks & Regards,Jatinder Kumar – Reply By KASTURI SETHI – The Reply = TDS under GST is applicable on the transaction value (Excluding taxes) exceeding ₹ 2.50 lakhs. See Notification No.33/17 dated 15.9.17 effective from 18.9.17 CGST/SGST 1 % and if IGST 2%. – Reply By Jatinder Kumar – The Reply = Thanks Sir – Reply By Rajagopalan Ranganathan – Th
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es: Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory of registration of the recipient. Are you falling under any of categories enumerated at (a) (b) (c) and (d) above? Then only you have to deduct TDS from the amount payable to the service provider. You say the service provider is unregistered. In that case you have to pay the tax under reverse charge mechanism under Section 9 (3) or 9(4) of CGST Act, 2017. This is my opinion. – Reply By Jatinder Kumar – The Reply = Thank you very much sir,Please provide GST Rate if tax paid under RCMRegards,Jatinder Kumar – Reply By Rajagopalan Ranganatha
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