M/s GPT, registered in the State of Maharashtra under GST, made the following supplies during the last week of October. Considering the below…

CA Final · Indirect Tax Laws · MTP · May 2026
M/s GPT, registered in the State of Maharashtra under GST, made the following supplies during the last week of October. Considering the below mentioned independent supplies your advice is sought with appropriate reasoning for applicability of TDS provisions on the supplies made by GPT along with quantification of the amount of TDS, if applicable. Value of supply is exclusive of GST unless otherwise stated. The applicable rate of GST on outward supplies made is CGST 9%, SGST 9% and IGST 18%. (i) Provided taxable supply worth - 20,000 & exempted supply worth - 40,000/- in an invoice to the Government of NCT of Delhi at New Delhi where a contract for supply is for 5,00,000/- (out of which - 2,60,000 is for taxable supply including GST and - 2,40,000 is for exempted supply). (ii) Provided supply of taxable goods amounting to 20,00,000 to Mumbai office of National Housing Bank, a society established by Government of India under the Societies Registration Act, 1860. (iii) Provided taxable services worth - 5,00,000 to the Government department of Himachal Pradesh (Registered in Himachal Pradesh only) directly in relation to the property located at Nagpur in the State of Maharashtra and being managed by the government of Himachal Pradesh. (iv) Provided supply of taxable goods valued at 1,00,000 (Contract Value - 2,50,000) to Government of Chhattisgarh. (v) Provided supply of taxable iron scrap valued at 3,00,000/- to M/s SMT Private Limited, a non-Government private company and registered under GST in Mumbai, Maharashtra. The iron scrap is falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975.

Suggested Answer and Working Notes:

(a) M/s GPT, registered in the State of Maharashtra under GST, made the following supplies during the last week of October. Considering the below mentioned independent supplies your advice is sought with appropriate reasoning for applicability of TDS provisions on the supplies made by GPT along with quantification of the amount of TDS, if applicable. Value of supply is exclusive of GST unless otherwise stated. The applicable rate of GST on outward supplies made is CGST 9%, SGST 9% and IGST 18%. S. No. Particulars Tax to be deducted CGST @1% (₹) SGST @1% (₹) IGST @2% (₹) (i) Taxable supply to Government of NCT of Delhi [Since the total value of taxable supply [₹ 2,20,339 (₹ 2,60,000 x 100/118)] under the contract for both taxable and exempted supply does not exceed - 2,50,000, tax is NOT required to be deducted] - - - (ii) Supply of taxable goods to Mumbai Office of National Housing Bank [Since total contract value exceeds - 2,50,000, tax is required to be deducted on intra-State supply.] 20,000 20,000 (iii) Taxable services to Government Department of Himachal Pradesh. [No TDS will be deducted since the location of supplier and place of supply (being location of immovable property) is in Maharashtra which is different from State of registration of recipient (Himachal Pradesh).] - - - (iv) Supply of taxable goods to Chhattisgarh Government. [Since total contract value does not exceed - 2,50,000, no TDS will be deducted.] - - - (v) Supply of taxable iron scrap [Any registered person receiving supplies of iron scrap from other registered person is notified person to deduct TDS where total contract value exceeds - 2,50,000.] 3,000 3,000

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