TDS under GST applies to specified government and public sector bodies, with operative deduction date to be notified. The Lieutenant Governor notifies 18 September 2017 as the date on which sub section (1) of Section 51 of the Puducherry GST Act, 2017 comes into force for authorities or boards with majority government participation, societies established by government under the Societies Registration Act, and public sector undertakings; subject to a proviso that liability to deduct tax from payments to suppliers will commence from a date to be notified subsequently on the Council's recommendation. The notification is deemed effective from 15 September 2017.