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No TDS on “GST on Services”


CBDT clarifies vide circular no. 23/2017 dated July 17, 2017 that there will be no TDS on amount of ‘GST on services’ included in invoice provided such GST component is separately indicated in invoice.

It is also clarified that any reference to ‘service tax’ in an existing agreement or contract which was entered prior to July 1, 2017 shall be treated as ‘GST on services’ with respect to period from July 1, 2017 onward.

GST for this purpose includes:

  • Integrated Goods and Services Tax (IGST),
  • Central Goods and Services Tax (CGST),
  • State Goods and Services Tax (SGST) and
  • Union Territory Goods and Services Tax (UTGST);