If a person is civil contractor and provide services to municipal corporation like construction of building, roads, repair etc. In current scenario, 5% sales tax is deducted by municipal at the time of payment but in gst how this will ?
If the total value of supply under a contract exceeds Rs 2.5 lakhs then the person/entity would be liable to deduct TDS @ 2% under GST............... But the government has deferred the implementation of TDS and TCS provisions as of now.......
The TDS deduction u/s. 194C of IT act would be over and above that under GST.