TDS provisions under section 51 take effect for specified government authorities, societies and public sector undertakings. Appoints commencement of section 51 of the West Bengal GST Act to bring TDS provisions into effect from 1st October, 2018 for specified deductors, namely authorities or boards or bodies established by statute or government with majority government participation, societies established by government under the Societies Registration Act, and public sector undertakings, superseding an earlier departmental notification except as to past actions.