Tax Collection at Source provisions now effective under the state GST Act, triggering Section 52 implementation. The State Government appointed 1 October 2018 as the date on which the provisions of section 52 of the Rajasthan Goods and Services Tax Act, 2017 - relating to Tax Collection at Source (TCS) - shall come into force, by notification issued under the power of sub section (3) of section 1 of the Act.