Section 51(1) in Tripura State Goods and Services Tax Act, 2017
(1)Notwithstanding anything to the contrary contained in this Act the Government may mandate,-(a)a department or establishment of the Central Government or State Government; or(b)local authority; or(c)Government agencies; or(d)such person or category of person as may be notified by the Government on the recommendation of the Council,(hereafter in this section referred to as "the deductor"), to deduct tax at the rate of one per cent. from the payment made or credit to the supplier (hereafter in this section referred to as "the deductee") of taxable goods or services or both, where the total value of such supply, under a contract exceeds two lakh and fifty thousand rupees;Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or, as the case may be, Union territory of registration of the recipient.Explanation. - For the purpose of deduction of tax specified above the value of supply shall be taken as the amount excluding the central tax, State tax, integrated tax and cess indicated in the invoice.
