Notification: Implementation of Section 51 of the CGST Act, 2017

Effective Date: September 18, 2017, marks the commencement of section 51(1) of the CGST Act, 2017.

Applicable Entities: Bodies established by Acts of Parliament or State Legislatures with 51% or more government control. Societies under the Societies Registration Act, 1860, by the Central/State Government or Local Authorities. Public sector undertakings.

Tax Deduction: These entities must deduct tax from payments to suppliers of taxable goods or services. The effective date will be notified later by the Central Government, based on the Council's recommendations.

Signed by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.