GST TDS applicable on Works Contract Jobs in case of PSUs

By | August 2, 2017
(Last Updated On: August 2, 2017)

Question . Whether GST TDS will be applicable on Works Contract Jobs (to be renamed as Supply of Services) in case of PSUs, since such GST TDS U/s 51 (1) of CGST Act. 2017  is applicable on:

a) Dept. or establishment of the Central Govt. or State Govt.; or

b) Local authority; or

c) Govt. agencies; or

d) Such persons or category of persons as may be notified by the Govt. on the recommendations of the
Council.

Answer: TDS, under section 51 (1) of the CGST Act, 2017 will apply to supplies made to such agencies as may be
mandated by the Government for TDS. As of now, this section has not been notified and therefore TDS is not
applicable on any supplies. .

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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