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Tax Deduction at Source Excludes 'GST on Services' Component if Separately Listed in Invoice Under Chapter XVII-B of Income Tax Act.

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....NO TDS on GST component - wherever the component of 'GST on services' is indicated separately in the Invoice - tax shall be deducted at source under Chapter XVII-B of the Act on the amount paid or payable without including such 'GST on services' component - Circular....

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