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        Case ID :
        GST - States

        Seeks to bring section 51 of the SGST Act (provisions related to TDS) into force w.e.f 01.10.2018 - F-10-49/2018/CT/V (87) - 50/2018-State Tax - Chhattisgarh SGST

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        TDS under SGST Act: obligation triggered for specified government bodies, societies and public sector undertakings. Brings section 51 of the Chhattisgarh Goods and Services Tax Act, 2017 (TDS provisions) into force from 1st October, 2018 for persons under subsection (1), and specifies that clause (d) covers statutory or government authorities/boards/bodies with majority government participation, societies established under the Societies Registration Act by government or local authorities, and public sector undertakings; the notification supersedes an earlier State Tax notification.
                          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.

                                TDS under SGST Act: obligation triggered for specified government bodies, societies and public sector undertakings.

                                Brings section 51 of the Chhattisgarh Goods and Services Tax Act, 2017 (TDS provisions) into force from 1st October, 2018 for persons under subsection (1), and specifies that clause (d) covers statutory or government authorities/boards/bodies with majority government participation, societies established under the Societies Registration Act by government or local authorities, and public sector undertakings; the notification supersedes an earlier State Tax notification.


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