Introduction
This Section provides for collection of tax at source in certain circumstances. The Section specifically lists out the tax collecting persons who are mandated by the Central Government collect tax at source, the rate of tax collection and the procedure for remittance of the ta x collected. The amount of tax collected is reflected in the Electronic Cash Ledger of the personfrom who tax collected. Provisions which are common under CGST, UTGST and SGST Act have been analyzed herein