Tax deduction at source required from specified public entities for high-value supplies; payment, certificate, credit and refund rules govern compliance. Tax deduction at source must be effected by specified government and notified persons where the contract value for taxable supplies exceeds the prescribed threshold, with deduction measured excluding central tax, State tax, integrated tax and cess. Deductors must pay deducted amounts to Government within ten days after month end, issue prescribed certificates to deductees, and face a daily late fee for failure to furnish certificates. Deductees claim credit in their electronic cash ledger; deductor nonpayment attracts interest and defaults and refunds are governed by the statutory recovery and refund provisions, with no refund to a deductor if the amount is credited to the deductee's electronic cash ledger.