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[Cites 0, Cited by 0] [Section 51(1)] [Section 51] [Entire Act]

State of Bihar - Subsection

Section 51(1)(d) in Bihar Goods and Services Tax Act, 2017

(d)such persons or category of persons as may be notified by the Government on the recommendations of the Council, (here after in this section referred to as "the deductor"), to deduct tax at the rate of one per cent. from the payment made or credited 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: