TDS under section 51 coming into force for government controlled entities, societies and public sector undertakings. The notification appoints 1 October 2018 as the commencement date for TDS provisions under section 51 of the Gujarat GST Act, applying the TDS regime to authorities/boards/bodies with majority government participation, societies established by government or local authorities, and public sector undertakings, and supersedes the earlier 2017 notification insofar as inconsistent, deemed issued on 13 September 2018.
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.
TDS under section 51 coming into force for government controlled entities, societies and public sector undertakings.
The notification appoints 1 October 2018 as the commencement date for TDS provisions under section 51 of the Gujarat GST Act, applying the TDS regime to authorities/boards/bodies with majority government participation, societies established by government or local authorities, and public sector undertakings, and supersedes the earlier 2017 notification insofar as inconsistent, deemed issued on 13 September 2018.
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