TDS — In the instant case, applicant is stated to be providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation. The HMC however, is deducting TDS while paying consideration for the above supply.

The Applicant seeks a ruling on whether the above supply is exempted in terms of Sl.No. 3 or 3A of Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017 and if so, whether the notifications regarding TDS are applicable in his case.

Held that— Applicant’s service to HMC, is exempt under SI No. 3 of the Exemption Notification. The TDS Notifications bring into force section 51 of the GST Act, specify the persons under section 51(1)(d) of the Act and have mandated and laid down the mechanism for deduction of TDS. These notifications, therefore, are applicable only if TDS is deductible on the Applicant’s supply under section 51 of the GST Act.

As the Applicant is making an exempt supply to HMC the provisions of section 51 and, for that matter, the TDS Notifications do not apply to his supply. — Indrajit Singh, Carrying on Business Under The Trade Name M/S. Maruti Enterprise, In Re…. [2019] 13 TAXLOK.COM 003 (AAR-WB)