Is there any provision in GST act to deduct the tax ( sales tax earlier ) on source to payment of Government contractors​. If yes then of which rate?
Super Tradingcorpn (58 Points)
12 April 2017Is there any provision in GST act to deduct the tax ( sales tax earlier ) on source to payment of Government contractors​. If yes then of which rate?
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 13 April 2017
TDS provisions are these in Section 51 of the GST. Rate of TDS is @ 1%. We should wait for the relevant notifications specifying supplies attracting TDS.