Tax deduction at source for government-controlled entities triggered; commencement appointed, deduction obligation to follow on council recommendation. The Lt. Governor, invoking the Delhi GST Act, appoints a specified date as the commencement of the provision imposing tax deduction at source for: government-setup or government-established authorities/boards/bodies with majority participation, societies established by government under the Societies Registration Act, and public sector undertakings; provided that the obligation to deduct tax from payments to suppliers will commence from a subsequently notified date upon recommendation of the GST Council.