Section 51 in Manipur Goods and Services Tax Act, 2017
51. Tax deduction at source.
(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)Governmental agencies; or(d)such persons or category of persons as maybe notified by the Government on the recommendations 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 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: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.
