In this case, the Authority for Advance Rulings, Haryana clarified the applicability of Section 51 on the services rendered.  The Applicant has entered into a contract with Public Health Department, for Water Supply Scheme and Sewerage Scheme. It seeks to know whether Public Health Department being a government entity and applicant being a contractor in terms of works contract allotted to them, TDS in terms of goods & service tax is liable to be deducted but since said services are exempt from GST as per Sl. No. 3A of Notification No. 12/2017 CT (Rate), dated 28-6-2017, there is no requirement to deduct tax at source.

To read the complete judgment 2020 Taxo.online 1065