Tax deduction at source under section 51 enabled for government bodies and societies, with liability deferred pending notification. The State Government brings subsection (1) of section 51 of the West Bengal GST Act, 2017 into force for authorities, boards or bodies with majority government participation, societies established under the Societies Registration Act by government authorities, and public sector undertakings; liability to deduct tax at source from payments to suppliers is deferred to a later date to be notified by the State Government on the Council's recommendation.