TDS पर GST क्यों लगता है (Why GST is levied on TDS), GST applied on TDS nature of Payment

 TDS पर GST क्यों लगता है|

Definition of Goods under GST:

Goods means movable property including actionable claim other than securities and money.

Definition of Services under GST:

Services means anything other Goods, Money, securities 

Some TDS nature of Payments Which is covered under GST as Goods or Services.

TDS nature of Payment	TDS rate	GST rate	Type of Supply
Sale of lottery run by State Government	30%	12%	Goods
Sale of lottery authorized by State Government	30%	28%	Goods
Non-Governmental Works contract services	1% and 2%	18%	Services
Governmental Works contract services	1% and 2%	12%	Services
Commission Agents and Brokers	5% and 10%	18%	Services
Rental income from commercial property	2% and 10%	18%	Services
Rent of machinery and furniture	2% and 10%	18%	Goods
Professionals, technical, Doctor or medical  and business services	10%	18%	Services

 TDS पर GST क्यों लगता है Video