https://www.taxtmi.com/article/detailed?id=1893 Section 13 requires tax deduction at source on works contract payments at specified rates, subject to exclusions where no transfer of property in goods occurs, inter State or import transactions apply, or where annual payments do not exceed the threshold exemption; deducted amounts must be deposited, certificates issued and deposits adjusted against the dealer's tax liability, with interest and recovery consequences for non compliance, while Rule 9 prescribes the forms and monthly deposit and certification procedures that can create timing mismatches affecting claimability of the deducted credit. en-us Wed, 19 Sep 2012 14:59:02 +0530 Wed, 19 Sep 2012 14:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1893 Section 13 requires tax deduction at source on works contract payments at specified rates, subject to exclusions where no transfer of property in goods occurs, inter State or import transactions apply, or where annual payments do not exceed the threshold exemption; deducted amounts must be deposited, certificates issued and deposits adjusted against the dealer's tax liability, with interest and recovery consequences for non compliance, while Rule 9 prescribes the forms and monthly deposit and certification procedures that can create timing mismatches affecting claimability of the deducted credit. Articles Value Added Tax - VAT and CST Wed, 19 Sep 2012 14:59:02 +0530 https://www.taxtmi.com/article/detailed?id=1893