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<h1>Section 51: 1% TDS on Contracts Over 250K in Arunachal Pradesh GST; Rules for Deductions, Payments, and Refunds</h1> Section 51 of the Arunachal Pradesh Goods and Services Tax Act, 2017, mandates certain government departments, local authorities, and notified persons to deduct a 1% tax at source from payments to suppliers of taxable goods or services under contracts exceeding 250,000. No deduction is required if the supplier's location and place of supply differ from the recipient's registration state. Deducted tax must be paid to the government within ten days post-month-end. Deductors must issue a certificate to deductees, and failure to do so incurs a late fee. Deductees can claim tax credits, and interest applies for non-payment. Refunds follow Section 54 provisions.