GST on business incentives/perquisits

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Recently, there is some new service of business incentive/perquisits etc. has been added for GST. Probably from 1st April or July. Can someone please guide in this and give reference if notification/circular for this.
Replies (3)
No such addition in GST, it is in income tax i.e TDS on business incentives.

Applicable from 01 July
Yes, realised it later but there is no option tto delete the post so couldn't do any thing. Thanks for your reply.
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