TDS provision – Labour Contractor
Query (Issue) Started By: – Jatinder Kumar Dated:- 5-10-2017 Last Reply Date:- 6-10-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir,
\nPlease note, Office staff provided by labour contractor (Un-registered dealer) to our partnership firm (Registered under GST)
\nPayment around ₹ 50,000 per month paid to labour contractor.
\nPlease guide me, TDS provisions under GST is applicable or not on such transactions.
\nThanks & Regards,
\nJatinder Kumar
\nReply By KASTURI SETHI:
\nThe Reply:
\nTDS 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%.
\nReply By <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" TDS provision – Labour Contractor Query (Issue) Started By: – Jatinder Kumar Dated:- 5-10-2017 Last Reply Date:- 6-10-2017 Goods and Services Tax – GSTGot 6 RepliesGSTDear 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 … Continue reading “TDS provision – Labour Contractor”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8069","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8069"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8069\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nProvided 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."
\nAre 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.
\nYou 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.
\nReply By Jatinder Kumar:
\nThe Reply:
\nThank you very much sir,\n<\/p>\n
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