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<h1>Section 51 mandates 1% tax deduction on contracts over INR 2.5 lakh for certain entities under Tamil Nadu GST Act.</h1> Section 51 of the Tamil Nadu Goods and Services Tax Act, 2017 mandates certain government departments, local authorities, and notified persons to deduct tax at a rate of 1% from payments made to suppliers when the contract value exceeds INR 2.5 lakh, except when the supplier's location and place of supply differ from the recipient's registration state. The deducted tax must be paid to the government within ten days of the month's end. Deductors must issue certificates to deductees, and late issuance incurs a penalty. Deductees can claim credit for the deducted tax. Non-payment or excess deduction issues are addressed under specified sections.