Concept of TDS under GST in the Metal Scrap Sector

CA Piyush Agarwal , Last updated: 25 October 2024  
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The provisions for Tax Deducted at Source (TDS) under GST, as outlined in Section 51 of the CGST Act, were initially limited to government entities and public sector units (PSUs). However, following the recommendation of the GST Council during its 54th meeting, the CBIC issued Notification No. 25/20

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Published by

CA Piyush Agarwal
(CHARTERED ACCOUNTANT)
Category GST   Report

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