Tax deduction at source under GST: designated government entities to become liable to deduct tax once commencement is notified. Notification appoints the commencement of Section 51(1) of the Haryana GST Act, 2017 for specified persons: government-established authorities/boards/bodies with majority government participation, societies established under the Societies Registration Act by central/state/local government, and public sector undertakings; these persons shall be liable to deduct tax from payments made or credited to suppliers of taxable goods or services from a date to be notified subsequently on the Council's recommendation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction at source under GST: designated government entities to become liable to deduct tax once commencement is notified.
Notification appoints the commencement of Section 51(1) of the Haryana GST Act, 2017 for specified persons: government-established authorities/boards/bodies with majority government participation, societies established under the Societies Registration Act by central/state/local government, and public sector undertakings; these persons shall be liable to deduct tax from payments made or credited to suppliers of taxable goods or services from a date to be notified subsequently on the Council's recommendation.
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