Removal of labour cess component for TDS on GST for works contract.

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For the purpose of GST TDS, arriving at taxable value in respect of all taxes inclusive works contract, it is understood that GST component should be excluded from the billed value to arrive at the taxable supply. However, it is not clear whether the labour cess @ 1% or 2% should also be excluded likewise. Can anyone clarify?
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Tds will b charged on including value of Labour Tax.

As per my View.


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