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<h1>Himachal Pradesh to Enforce GST Act Section 51(1) for Tax Deduction by Government Entities Starting September 18, 2017.</h1> The Himachal Pradesh government, under the Himachal Pradesh Goods and Services Tax Act, 2017, has designated September 18, 2017, as the date when the provisions of Section 51(1) will be enforced. This applies to specified authorities, boards, bodies, societies, and public sector undertakings. These entities, established by government acts or with significant government participation, are required to deduct tax from payments made to suppliers of taxable goods or services. The exact date for this tax deduction obligation will be announced later based on the Council's recommendations.