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Provisions of TDS under GST Law

October 5, 2018[2018] 98 taxmann.com 68 (Article)
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At the advent of Not. No. 50/2018 – Central Tax Dated 13.09.2018, the following exposition has been drawn out to present a comprehensive picture in regards to the law and the practice of deducting tax at source in so far as the Goods and Services Tax.
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