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of <h1>Andhra Pradesh GST Act: Section 51 on Tax Collected at Source Effective from October 1, 2018, for Specified Entities.</h1> The Andhra Pradesh Government, under the Andhra Pradesh Goods and Services Tax Act, 2017, has announced that the provisions of Section 51, relating to Tax Collected at Source (TCS), will be effective from October 1, 2018. This applies to specified entities including authorities, boards, or bodies established by Parliament, State Legislature, or Government with significant equity participation, societies set up by the Central or State Government, and public sector undertakings. This notification supersedes the previous order dated October 16, 2017, except for actions already undertaken under that order.
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