Tax deduction at source under GST begins for specified government bodies and public sector undertakings from a notified date. The State Government appointed 18 September 2017 as the date on which the specified provisions of section 51(1) of the Uttarakhand Goods and Services Tax Act, 2017 would come into force for certain authorities, societies and public sector undertakings. Those persons were covered under clauses (a), (b) and (d) of section 51(1), while their liability to deduct tax from payments made or credited to suppliers of taxable goods or services, or both, would begin only from a later date to be notified separately.