referring section-51 of cgst act, 2018, specified person are required to deduct TDS in case taxable value (excluding GST and Cess) of a "single contract" > 2.50 Lakh.
In above, what does SINGLE CONTRACT mean?
Does it meant value to total taxable supply during a year or value of supply Per Invoice or Per Purchase Order.?
request clarification.. thanks
CAclubindia
