Determine the applicability of TDS provisions of the CGST Act, 2017 with proper reasons under the following independent cases: (iii) Nikita Enterprises, registered supplier in Gujarat, was awarded a contract for supply o
CS Professional · Advanced Tax Laws · PYQS · December 2023
Determine the applicability of TDS provisions of the CGST Act, 2017 with proper reasons under the following independent cases: (iii) Nikita Enterprises, registered supplier in Gujarat, was awarded a contract for supply of goods by a PSU registered in Mumbai amounting to a taxable value of ₹5,00,000 (excluding GST). Place of supply of the goods in this case is Gujarat.
Answer & Explanation:
Since the location of supplier and place of supply is in the state of Gujarat while the location of recipient is in the state of Mumbai, TDS would not be deducted. [Proviso to section 51(1) of Central Goods and Services Tax Act, 2017].
Topics: GST
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