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    <description>No provision in the CST law requires deduction of TDS on interstate works contracts; CST governs taxability of the material portion. State VAT TDS applies only if the contractor is registered in the State where the work is performed and the State VAT law asserts jurisdiction.</description>
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      <description>No provision in the CST law requires deduction of TDS on interstate works contracts; CST governs taxability of the material portion. State VAT TDS applies only if the contractor is registered in the State where the work is performed and the State VAT law asserts jurisdiction.</description>
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      <law>VAT / Sales Tax</law>
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