Commencement of Section 51: specified government bodies and societies brought within the GST withholding regime under GST law. Appoints the commencement date for the operation of Section 51 of the Delhi Goods and Services Tax Act, 2017, superseding the earlier Department of Finance notification while preserving prior actions. It specifies that Section 51 will apply to authorities, boards or bodies established by Parliament, State Legislatures, or Government with majority participation or control to carry out functions; societies established by Governments or Local Authorities under the Societies Registration Act, 1860; and public sector undertakings.
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.
Commencement of Section 51: specified government bodies and societies brought within the GST withholding regime under GST law.
Appoints the commencement date for the operation of Section 51 of the Delhi Goods and Services Tax Act, 2017, superseding the earlier Department of Finance notification while preserving prior actions. It specifies that Section 51 will apply to authorities, boards or bodies established by Parliament, State Legislatures, or Government with majority participation or control to carry out functions; societies established by Governments or Local Authorities under the Societies Registration Act, 1860; and public sector undertakings.
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