STDS as per West bengal Sales tax

[sanjay gupta]

Please   brief  STDS as per sales tax  with  an example , because i am confused about STDS

AI Summary

Sales Tax Deduction at Source: 2% for VAT-registered contractors, 4% for others since 2006. Check Section 40 for updates. A query was raised about the Sales Tax Deduction at Source (STDS) under the West Bengal Sales Tax system, particularly concerning works contracts. One respondent clarified that since August 1, 2006, the deduction is two percent for contractors registered under the VAT Act and four percent for others. Another participant inquired about the current year's deduction rates for registered and non-registered dealers. The initial respondent advised consulting Section 40 of the West Bengal VAT Act and its accompanying rules for further details.