It is to be deducted on Such Payments as Notified by Government

(Notification for the same has not yet been issued.It is likely to be included in case of payments like Work Contract or Construction Service)

Note :- Such payments must be for sales within state

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.