CBDT Clarifies No TDS on GST Component of Invoice

The Central Board of Direct Taxes (CBDT) has clarified that when the GST component is indicated separately on the invoice, no tax should be deducted at source (TDS) on the GST amount. This clarification was issued to address confusion among deductors under Section 194C and 194J of the Income Tax Act. It aims to reduce unnecessary compliance burdens and avoid excess deductions from service providers.