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<h1>Tax deduction at source: specified government bodies designated for Section 51 application, deduction start to be notified later.</h1> The State Government appoints 18th September, 2017 as the commencement date for subsection (1) of Section 51 of the Nagaland GST Act in respect of specified deductors: statutory or government-established authorities or bodies with majority government participation, societies under the Societies Registration Act established by government, and public sector undertakings. The obligation to deduct tax from payments to suppliers will begin from a later date to be notified after recommendations of the GST Council to the Central Government.