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Provision of section 51(TDS) is not applicable on exempt supply.

Section 51 of the CGST Act, 2017—TDS—The Applicant providing solid waste management service to Municipal Corporation. The corporation is deducting TDS while paying consideration for the said supply in terms of Notification No.50/2018- Central Tax dated 13.09.2018. The Applicant sought ruling on whether the above supply is exempted in terms of Sl. 3 or 3A of the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 and if so, whether the notifications regarding TDS are applicable in this case.

Held that:-The Hon’ble Authority for Advance Ruling held that the applicant is making an exempt supply, as such, the provisions of Section 51 and, for that matter, Notification No. 50/2018-Central tax dated 13.09.2018, pertaining to TDS, do not apply to his supply. — Dipak Kanti Mazumder Dynamic Engineers, In Re… [2020] 22 TAXLOK.COM 014 (AAR-WB)

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