(1) When a government agency or an association wholly or partially owned by the Government of Nepal supplies goods, services or both to the relevant contractor or supplier under a contract or contract, the amount due to him shall be fifty percent of the tax amount, and shall be collected under the relevant revenue title in his name. Only the remaining tax amount will have to be paid.
(2) According to sub-rule (1), the paying agency shall give the information of the revenue collected under the revenue title to the relevant contractor or supplier.
(3) According to sub-rule (1), the relevant contractor or supplier shall be allowed to match the tax to be paid.