Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 1-8-2017 Last Replied Date:- 2-8-2017 – Dear expert, As per my understanding sec 51 of cgst/sgst act, which is replacement of Tds on works contract? If yes there are only 3 categories of person defined as 1. Central or state government. 2. Local authority 3. Government agencies. Whereas the 4th one will be notified by government on the recommendation by the council. So, other than these person no need to deduct tds on
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