Notification No. 33/2017 – Central Tax: Notifying section 51 of the CGST Act, 2017 for TDS.

Important Keyword: F. No. 349/58/2017-GST(Pt.), Notification No. 33/2017 – Central Tax, Section 1(3) CGST Act 2017, Section 51(1) CGST Act 2017.

[F. No. 349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 15^th September, 2017

Notification No. 33/2017 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 18^th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:-

• an authority or a board or any other body, –
  • set up by an Act of Parliament or a State Legislature; or
  • established by any Government,
    with fifty-one percent or more participation by way of equity or control, to carry out any function;
• society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);
• 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.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

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