AAR West Bengal: TDS Notification Not Applicable to Exempt Supplies - (13 Jun 2019)
GOODS AND SERVICES TAX
Authority for Advance Rulings (AAR), West Bengal has noted that the Notification on TDS is applicable on exempt supplies. AAR held that when the activity is in relation to any such function, the supply to the governments or governmental authorities/entities or local authorities is exempt from paying GST under Serial No. 3 or 3A of the Exemption Notification.
Tags : AAR WEST BENGAL TDS NOTIFICATION