Persons or Entity Liable to Deduct TDS Under GST: -
Any Department or Establishment of Central or State Government.
Local Authority.
Government Agencies.
Public Sector Under Takings.
Any Authority or any board or any body which has been set up by Parliament or State Legislature or by government with at least 51% of Equity Hold by Government.
Any Society established by Central or State Government or by Local Authority and Registered under Societies Registration Act, 1860.
Any such persons or entities notified by Government. Note: -
No TDS Liability on Supply of Goods or Service from one PSU to Another PSU |