Tax Deduction at Source obligation: specified government bodies and public undertakings to fall under TDS, deduction date to be notified. Notification appoints the date for applicability of the TDS provision of the Manipur GST Act to specified deductors including government-established authorities and boards, government-established societies, and public sector undertakings, and states that liability to deduct tax from payments to suppliers will commence from a later date to be notified by the State Government on the Council's recommendation.