Section 51 activation brings specified government-controlled bodies under GST compliance from appointed commencement date by notification. Designates the 1st day of October, 2018 as the date on which the statutory provision concerning tax deduction/collection shall apply to authorities, boards or bodies set up by statute or government with majority government participation, societies established by government under the Societies Registration Act, and public sector undertakings; and expressly supersedes the earlier notification of 21st September, 2017 except for prior actions.
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.
Section 51 activation brings specified government-controlled bodies under GST compliance from appointed commencement date by notification.
Designates the 1st day of October, 2018 as the date on which the statutory provision concerning tax deduction/collection shall apply to authorities, boards or bodies set up by statute or government with majority government participation, societies established by government under the Societies Registration Act, and public sector undertakings; and expressly supersedes the earlier notification of 21st September, 2017 except for prior actions.
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