Tax deduction at source under Tamil Nadu GST: section 51 brought into force for specified government bodies and public undertakings. The Governor appoints the first day of October, 2018 as the date on which section 51 of the Tamil Nadu Goods and Services Tax Act, 2017 shall come into force for persons specified in sub-section (1) - including authorities, boards or bodies with majority government participation, societies established by government under the Societies Registration Act, and public sector undertakings - and supersedes an earlier departmental notification while preserving prior actions.