TDS on payments to suppliers under GST expanded to include government-controlled bodies, societies and public undertakings. TDS under Section 51(1) of the Meghalaya GST Act applies to specified entities-government-controlled bodies, government-established societies and public sector undertakings-requiring them to deduct tax at source on payments to suppliers of taxable goods or services; the operational commencement date for deduction by certain persons will be notified subsequently on the Council's recommendation.