GST Practitioner & Accounts
15097 Points
Posted on 21 September 2018
As per section 51 of the CGST ACT 2017 , Central & sate GOVT ,Local Authority , Goverment agencies or such person may be notifyed by the Goverment , to deduct tax @ 1% CGST 1% SGST= 2% TDS , if the value of the supply under contract exceeds 2 .50 lacs rupees .