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

and in supercession of the Notification No. 33/2017-Central Tax dt. 15-09-2017

except as respects things done or omitted to be done before such supersession

CG notified following person to deduct TDS u/s 51

CG appoints the 1st day of October, 2018  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 51% 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:

[1][(d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person]

[2][Provided that with respect to persons specified u/s 51(1)(a) of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1st day of October, 2018.]

[3][Provided further that nothing in this notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1st day of October, 2018.]

[4][Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification.]

Sl.

Designation of Controller / Office

Code No.

1.

Controller of Defence Accounts, Patna

00

2.

Pr. Controller of Defence Accounts (Pensions), Allahabad

01

3.

Pr. Controller of Defence Accounts (Officers), Pune

02

4.

Controller of Defence Accounts, (Army), Meerut

03

5.

Pr. Controller of Defence Accounts, Southern Command, Pune

04

6.

Pr. Controller of Defence Accounts, Bangalore

05

7.

Pr. Controller of Defence Accounts, Western Command, Chandigarh

06

8.

Pr. Controller of Accounts (Factories), Kolkata

07

9.

Pr. Controller of Defence Accounts (Air Force), Dehradun

08

10.

Pr. Controller of Defence Accounts (Navy), Mumbai

09

11.

Controller of Defence Accounts (Funds), Meerut

10

12.

Pr. Controller of Defence Accounts, Northern Command, Jammu

12

13.

Zonal Office (Pension Disbursement), Chennai

13

14.

AO DAD Min. of Defence (Civil), New Delhi

14

15.

Controller of Defence Accounts, Canteen Stores Dept., Mumbai

15

16.

Pr. Controller of Defence Accounts, New Delhi

16

17.

Controller of Defence Accounts, Chennai

18

18.

Pr. Controller of Defence Accounts (R&D) New Delhi

19

19.

Controller of Defence Accounts (Pension Disbursement), Meerut

20

20.

Controller of Defence Accounts, Gauhati

21

21.

Pr. Controller of Defence Accounts, (CC) Lucknow

22

22.

Pr. Controller of Defence Accounts (Border Roads), New Delhi

23

23.

Controller of Defence Accounts (R&D), Bangalore

24

24.

Controller of Defence Accounts, Secunderabad

25

25.

Controller of Defence Accounts, Jabalpur

26

26.

Pr. Controller of Defence Accounts (Air Force), New Delhi

27

27.

Pr. Controller of Defence Accounts (R&D), Hyderabad

28

28.

Controller of Defence Accounts, New Delhi

29

29.

Controller of Defence Accounts (IDS), New Delhi

30

30.

Pr. Controller of Defence Accounts (SWC), Jaipur

31