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Deduction of Tax at Source (TDS) in respect of works contractors and suppliers regarding.

GST - States - CIRCULAR NO. 06/2017-GST - Dated:- 5-9-2017 - GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM : : KAR BHAWAN DISPUR, GUWAHAT1-6 CIRCULAR NO. 06/2017-GST Dated Dispur the 5th September, 2017. Sub : No. CT/GST-15/2017/16.- Please refer to Circular No. 3/2017-GST dated 24th August, 2017 (CT/GST-10/2017/194 dtd. 24-08-2017). A large number of communications have been received from the field formations, tax consultants, etc. citing variation in the interpretation of abov .....

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rate of tax, the applicable rate for deduction of tax at source (TDS) shall be: SGST @ 1% and CGST @ 1% in case of intra-State supply or IGST@ 2% in case of inter-State supply. For the sake of convenience, the relevant portion of works contract from Notification No. 11 (as amended vide Notification no. 20/2017), along with tax rate is reproduced in the table below:- Table Sl.No. Description of Construction Services Intra-State Supply Inter-State supply CGST Rate (per cent.) SGST Rate (per cent. .....

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t as defined in clause 19 of section 2 of Assam Goods and Services Tax Act, 2017. 9 9 18 (iii) Composite supply of works contract as defined in clause (119) of section 2 of the Assam Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a historical monument, archaeological site or remains of national .....

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installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana: (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participa .....

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of works contract as defined in clause (119) of section 2 of the Assam Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Aff .....

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