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<h1>Integrated Goods and Services Tax Act 2016 adopts key provisions from CGST Act 2016, including Section 51 on tax deductions.</h1> The Integrated Goods and Services Tax Act, 2016, incorporates several provisions from the Central Goods and Services Tax (CGST) Act, 2016. These include rules on registration, valuation, supply timing, tax rate changes, input tax credit, distribution by Input Service Distributors, job work, record-keeping, payment, tax deduction and collection at source, returns, audits, assessments, adjudications, demands, refunds, interest, tax recovery, offences, penalties, inspections, searches, seizures, prosecutions, arrests, appeals, reviews, advance rulings, and compounding. Tax deduction at source is set at two percent, and tax collection at source is also at two percent of net supply value.