The bench of Sonal K. Mishra and Rajesh Kumar Singh of Authority for Advance Ruling (AAR), Chhattisgarh ruled that 2% Tax Deduction Source (TDS) is applicable on Contract value above Rs. 2,50,000 on payment to Customs millers. The applicant Chhattisgarh State Cooperative Marketing Federation (MARKFED) sought the advance ruling on TDS on Goods and Services…
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