TDS on supplies: specified government bodies and public undertakings required to deduct GST from suppliers when notified. Appoints 18 September 2017 as the date on which sub section (1) of section 51 of the Maharashtra GST Act comes into force for specified persons-authorities or boards with majority government participation, societies established under the Societies Registration Act, and public sector undertakings-and provides that those persons shall be liable to deduct tax from payments made or credited to suppliers of taxable goods or services with effect from a commencement date to be notified subsequently on the Council's recommendation.