TDS under Section 51 comes into force for government controlled bodies, societies and public sector undertakings from October. TDS provisions under section 51 of the Mizoram GST Act, 2017 are appointed to come into force on 1 October 2018 for persons under clauses (a), (b) and (c) of sub section (1) and for specified entities under clause (d), namely government set up authorities or bodies with fifty one percent or more government participation, societies established by government under the Societies Registration Act, 1860, and public sector undertakings; the notification supersedes the prior notification dated 3 October 2017 except as to 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.
TDS under Section 51 comes into force for government controlled bodies, societies and public sector undertakings from October.
TDS provisions under section 51 of the Mizoram GST Act, 2017 are appointed to come into force on 1 October 2018 for persons under clauses (a), (b) and (c) of sub section (1) and for specified entities under clause (d), namely government set up authorities or bodies with fifty one percent or more government participation, societies established by government under the Societies Registration Act, 1860, and public sector undertakings; the notification supersedes the prior notification dated 3 October 2017 except as to prior actions.
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