alleryStart learning →Section 51 TDS is not made on which kind of supply?
AInterstate supply
BIntra-State supply
CSupply of services
DSupply of goods
Answer & Solution
Correct answer: A. Interstate supply
No deduction applies when the supplier and the place of supply are in a State different from the recipient's State of registration.
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Related questions
Under section 53, CGST credit used for IGST dues makes central tax collected?When central tax credit pays IGST, the Centre transfers the sum to which account?The power to collect TCS operates without prejudice to what?Interest on a TCS mismatch added to a supplier's liability follows which provision?Rectification of a TCS statement is barred after the due date of which month?Who claims credit in the cash ledger of the amount an operator collected?The operator's annual TCS statement is due before which date after the year ends?Within how many days after month-end must the operator pay collected TCS?