(ii) Withholding agent, if registered for sales tax or income tax, shall file return for withholding electronically.
(iii) The exclusions from deduction at source have been extended to cover the following supplies made by a registered person:
(i) Electrical energy;
(ii) Natural gas;
(iii) Petroleum products as supplied by petroleum production and exploration companies, oil refineries and oil marketing companies;
(iv) mild steel products;
(v) products made from sheets of iron or non-steel alloy, stainless steel or other alloy steel, such as pipes, almirahs, trunks etc.
(vi) paper, in rolls or sheets;
(vii) plastic products including pipes;
(viii) vegetable ghee and cooking oil; and
(ix) telecommunication services.”.