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of <h1>Puducherry GST Act Section 51: Tax Deduction Starts September 18, 2017 for Government Entities and Public Sector Units.</h1> The Government of Puducherry, through the Commercial Taxes Secretariat, has appointed September 18, 2017, as the effective date for the implementation of sub-section (1) of Section 51 of the Puducherry Goods and Services Tax Act, 2017. This applies to authorities, boards, or bodies with significant government participation, societies established by the government, and public sector undertakings. These entities are required to deduct tax from payments made to suppliers of taxable goods or services. The notification is retroactively effective from September 15, 2017, as per the order of the Lieutenant-Governor.
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