As at 10 November 2026, at what rate of central tax must a notified deductor deduct tax at source under Section 51(1) of the CGST Act, 2017 from the payment to a supplier of taxable goods or services?

Section 51(1) of the CGST Act, 2017 requires deduction of tax at source at 1% under the CGST Act, with a matching 1% under the State or Union territory Act, or 2% under the IGST Act for an inter-State supply. The 0.5% and 0.25% figures belong to the tax collected at source by e-commerce operators.