In exercise of the powers conferred by section 1(3) of the CGST Act, 2017,

CG notified following person to deduct TDS u/s 51

CG appoints the 18th day of September, 2017 as the date on which the provisions of section 51(1) of the said Act shall come into force with respect to persons specified u/s 51(1)(a) and (b) of the said Act and the persons specified below u/s 51(1)(d) of the said Act, namely

(a) an authority or a board or any other body, -

(i) set up by an Act of Parliament or a State Legislature; or

(ii) established by any Government,

with fifty-one percent or more participation by way of equity or control, to carry out any function;

(b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);

(c) public sector undertakings:

Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the Central Government.