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    <title>Works Contracts and Tax Deduction at Source (TDS) under GST.</title>
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    <description>Government deductors must deduct tax at source on taxable supplies including works contracts, register under GST and obtain TAN, deposit deducted tax within ten days after the month end, furnish a certificate to the supplier within five days, and file the prescribed return; failure attracts interest and penalties. Works contracts are taxable as composite services and contractors may claim input tax credit on inputs and input services, affecting post-GST cost and schedule rates.</description>
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      <description>Government deductors must deduct tax at source on taxable supplies including works contracts, register under GST and obtain TAN, deposit deducted tax within ten days after the month end, furnish a certificate to the supplier within five days, and file the prescribed return; failure attracts interest and penalties. Works contracts are taxable as composite services and contractors may claim input tax credit on inputs and input services, affecting post-GST cost and schedule rates.</description>
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