Tax deduction under GST: specified public bodies designated for TDS liability, operative date appointed pending further notification. The Governor appoints 18th September, 2017 as the date on which sub section (1) of section 51 of the Mizoram Goods and Services Tax Act, 2017 shall come into force for specified persons: authorities or boards set up by Parliament or State Legislature or establishments by government with majority participation to carry out functions; societies established under the Societies Registration Act, 1860 by central, state or local authorities; and public sector undertakings. The persons will be liable to deduct tax from payments to suppliers from a date to be notified later on the Council's recommendation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction under GST: specified public bodies designated for TDS liability, operative date appointed pending further notification.
The Governor appoints 18th September, 2017 as the date on which sub section (1) of section 51 of the Mizoram Goods and Services Tax Act, 2017 shall come into force for specified persons: authorities or boards set up by Parliament or State Legislature or establishments by government with majority participation to carry out functions; societies established under the Societies Registration Act, 1860 by central, state or local authorities; and public sector undertakings. The persons will be liable to deduct tax from payments to suppliers from a date to be notified later on the Council's recommendation.
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