In terms of sec. 51(1), the Government may mandate the following person to deduct tax at source:a. A department or establishment of the Central or State Government, orb. Local authority,
GST Portal or GSTN hosted at https://www.gst.gov.in/ is a website where all the activities related to GST can be done. Activities like GST registration, return filing, payment of taxes, application
“Classification” is defined as systematic arrangement in groups or categories according to established criteria. Under the given concept, the arrangement of varied items is into mutually exclusive but related classes.