Tax Collection at Source under Section 51: commencement triggered for specified government bodies, registered societies and public sector undertakings. The State appointed 1st October, 2018 as the date on which the provisions of Section 51 of the Andhra Pradesh GST Act shall come into force for specified deductors: authorities or boards created by statute or government established bodies with majority government participation; societies registered under the Societies Registration Act established by government bodies; and public sector undertakings, superseding an earlier notification while preserving prior actions or omissions.