The SOP for TDS under GST further elaborates the cases where TDS under GST need not be deducted.
1.The total taxable value of supply is less than or equal to Rs.2,50,000
2.Receipt of goods or services which are exempted as per notification no. 12/2017 and 2/2017 dated 28.06.2017 as amended from time to time.
3.Goods on which GST is not leviable. For example, petrol, diesel, petroleum crude, natural gas, etc.
4.All activities which are neither treated as supply of goods nor supply of s ervices as per Schedule III of the CGST/SGST Acts 2017, irrespective of the value.
5.In cases where the payment relates to a tax invoice that has been issued before 1st October 2018.
6.Where the tax is to be paid on reverse charge by the recipient, i.e. the d eductee.
7.Payments made to unregistered suppliers.
8.Payments made in relation to the ‘Cess’ part.
9.Cases where the state/UT of the deductor is different from the location of the supplier and place of supply.
10.To the extent of advance payment in cases where the amount was paid In advance before 1st October 2018 and the tax invoice has been issued on or after that date.