Head of Accounts & Finance
69 Points
Joined September 2008
No.
As per Section 51 of the CGST Act, 2017, the following persons are liable to deduct tax at source under GST;
- A department or establishment of the Central Government or State Government;
- Local authority;
- Governmental agencies;
- Such person or category of persons as may be notified by the Government on the recommendations of the Council.