Articles by CA Chanchal Jain
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Tax Deducted at Source (TDS) provisions under GST
Posted by CA Chanchal Jain
31 January 2021
16419 Views
TDS is the deduction at a specified rate by the deductor. Section 51 of the Central Goods and Services Tax (CGST) Act lays down the provisions of TDS. The section starts with the non-obstante clause.
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