Recommendations of the Council, deduct tax from the payment made or credited to the supplier of taxable goods or services or both. - G.O.MS. No. 458 - Andhra Pradesh SGST

Tax deduction at source applies to government-controlled bodies, societies and public sector undertakings after notified effective date.

The Government appoints 18 September 2017 as the date on which the provision requiring specified government-related entities to deduct tax from payments to suppliers comes into force for authorities, boards or bodies with majority government participation, societies established by government or local authorities, and public sector undertakings; however, the actual liability to deduct tax will commence from a later date to be notified after recommendations of the Council.