Format pack, 2 formats · FV05-J9

Government Contracts and TDS under Section 51

Government work now carries 18% instead of 12%, the department deducts 2% at source before it pays, and the contract almost never says who bears the difference, which is why the GST clause in the tender matters more than the rate does.

Length
4 pages
Blanks to fill
31
Files
Word and PDF
Law stated to
13 September 2026

The 2 formats inside

  1. 1Goods and services tax clause for a commercial contracts.15 · s.16(2) · s.31 · s.34 · s.376 blanksOn its own₹149
  2. 2Goods and services tax clause for a tender or government works contracts.15 · s.51 · Notification 15/2025-CTR · Circular 178/10/2022-GST25 blanksOn its own₹149

Read the opening

The first part of “Goods and services tax clause for a commercial contract”, as it downloads. Blanks are highlighted.

Clause to be inserted in an ordinary business-to-business agreement for the supply of goods or services

Clause [Clause number of the GST clause] — Goods and Services Tax

[Clause number of the GST clause].1 Consideration exclusive of tax. All prices, fees, rates and other amounts payable under this Agreement are exclusive of goods and services tax. The Supplier shall charge, and the Recipient shall pay in addition, the central tax, State tax, Union territory tax, integrated tax and cess properly chargeable on each supply made under this Agreement, at the rate in force on the time of supply determined under sections 12 and 13 of the Central Goods and Services Tax Act 2017.

9 more paragraphs and tables follow in the full format.

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