Why TDS under GST is not applicable in case where Location of Supplier and Place of Supply are in a state different from Location of Recipient?
Proviso to Section 51(1) of CGST Act provides for exception from applicability of TDS. There, it provides that : TDS not applicable if Location of the Supplier (LoS) and Place of Supply (PoS) are in the same state and Location of the Recipient of Supply (LoR) is another state Then a doubt strikes in our […]