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      Question

      Which of the following entities is NOT typically liable

      to deduct TDS under Section 51?
      A A Municipal Corporation Correct Answer Incorrect Answer
      B A Public Sector Undertaking (PSU) Correct Answer Incorrect Answer
      C A private limited company buying from another private company Correct Answer Incorrect Answer
      D A Government Department Correct Answer Incorrect Answer
      E An agency of the Central Government Correct Answer Incorrect Answer

      Solution

      TDS under GST is primarily applicable to the Government, local authorities, and PSUs. Private-to-private transactions do not attract TDS under Section 51 of the CGST Act.

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