Question4: Q1: Whether
a Government Department in Delhi is liable for
(a) deducting TDS on works contract service provided by a contractor (registered
in Delhi) on land (in Noida) owned by the Govt Department and the construction
is being done at Noida '
(b) deducting TDS on works contract service provided by a contractor (registered
in Noida) on land (in Noida) owned by the Govt Department and the construction
is being done at Noida '
(c) deducting TDS on works contract service provided by a contractor (registered
in Rajasthani) on land (in Noida) owned by the Govt Department and the
construction is being done at Noida '
Q 2: Whether the above Government Department in Delhi is liable for registration
under GST in all or any of the above situations '
Answer: Section 51 contains provision relating to TDS relevant portion
the the section is as follow Section 51: Tax deduction at source (Relevant Rule
12)
(1) Notwithstanding anything to the contrary contained in this Act, the
Government may mandate,'' Provided that no deduction shall be made if the
location of the supplier and the place of supply is in a State or Union
territory which is different from the State or as the case may be, Union
territory of registration of the recipient. the tax is not to be deducted when
the location of the supplier as well as the place of supply both are out of the
state (Delhi in your case ) Now coming to all the situations
(a) Deduct Tax as location of supplier is in Delhi
(b) No location and place both are out side Delhi
(c) Same as above (b)
Answer no 2 In case (a) above registration is required as per Section 24(v)
Section 24: Compulsory registration in certain cases. Notwithstanding anything
contained in sub-section (1) of section 22, the following categories of persons
shall be required to be registered under this Act,'' (i) (ii) ; (iii) ; (iv);
(v) (vi) persons who are required to deduct tax under section 51, whether or not
separately registered under this Act; Please note that the date from which the
tax to be deducted is declared under notification no 33. (Reply dt.
23/11/2017)