TDS obligations under section 51 commence for specified public bodies and societies from the appointed commencement date. Provisions for tax deduction at source under section 51 of the Jammu and Kashmir Goods and Services Tax Act, 2017 are brought into force from 1st October, 2018 for persons specified in sub-section (1) clauses (a), (b), (c) and specified persons under clause (d); classes include governmental authorities/boards/bodies with majority government participation, societies established under the Jammu and Kashmir Societies Registration Act, 1998, and public sector undertakings. The notification supersedes SRO 385 dated 18th September, 2017.