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As applicant is providing exempt supply, provision of TDS u/s 51 do not apply to his supply.

TDS — The Applicant is providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation. This function is mentioned under Sl No. 6 of the Twelfth Schedule of Article 243W of the Constitution of India. Thus, same are exempted under Sl No. 3 of the Exemption Notification. — Mahendra Roy, In Re… [2019] 16 TAXLOK.COM 034 (AAR-WB)