Recommendations of the Council deduct tax from the payment made or credited to the supplier of taxable goods or services or both. - F-10-73/2017/CT/V (124)-33/2017-State Tax - Chhattisgarh SGST

Tax deduction at source requirement for government-controlled entities: payments to suppliers subject to withholding upon official notification.

The State Government appoints 18 September 2017 as the date on which provisions concerning deduction of tax at source under section 51(1) will apply to specified authorities, boards, government-established bodies with majority public participation, registered societies established by government, and public sector undertakings. Those persons will be liable to deduct tax from payments to suppliers of taxable goods or services from a date to be notified subsequently by the State Government on the recommendations of the GST Council.