Government-controlled bodies placed under the relevant GST commencement, covering statutory authorities, societies and public sector undertakings. The Governor appoints 1 October 2018 as the commencement date bringing specified public entities within the Section 51 GST framework: authorities, boards or bodies set up by Parliament or a State Legislature or established by government with fifty one percent or more participation by way of equity or control; societies established by government under the Societies Registration Act, 1860; and public sector undertakings. The notification supersedes the earlier 27 September 2017 notification and is deemed effective from 13 September 2018.