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<h1>Kerala Implements TDS Provisions u/s 51 of GST Act for Government Bodies and PSUs Starting October 2018.</h1> The Government of Kerala has issued a notification under the Kerala State Goods and Services Tax Act, 2017, superseding a previous notification from September 2017. Effective from October 1, 2018, the provisions of section 51 of the Act, concerning Tax Deducted at Source, will apply to certain entities. These include authorities or bodies set up by legislative acts or established by the government with significant equity participation, societies registered under the Societies Registration Act, 1860, and public sector undertakings. This move follows recommendations from the Goods and Services Tax Council.