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TDS Deduction Rate on supply of goods

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(Querist)
08 August 2023 Sir, A supplier supplied books (GST Exempt) to a Govt. Department. What will be TDS rate at the time of payment and which section. Please guide me
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
09 August 2023 TDS not applicable on Government department.
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