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<h1>Mizoram Govt Activates Section 51 of GST Act for TDS Provisions Effective October 1, 2018; Impacts Govt Bodies & PSUs.</h1> The Government of Mizoram, through the Taxation Department, has issued a notification to activate section 51 of the Mizoram Goods and Services Tax Act, 2017, effective from October 1, 2018. This section pertains to Tax Deducted at Source (TDS) provisions. The notification supersedes a previous one dated October 3, 2017, except for actions already undertaken. The entities affected include authorities or bodies with significant government participation, societies established by government entities, and public sector undertakings.