Tax deduction at source under CGST: specified government and public entities must withhold GST, effective from notified date. Notification activates tax deduction at source under the CGST framework by bringing the statutory TDS provision into force for specified deductors, including government authorities and boards with majority government participation, government established societies, and public sector undertakings, while providing that the obligation to deduct from payments to suppliers will commence from a later date to be separately notified by the State Government.