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    <description>Brings section 51 of the Central Goods and Services Tax Act into force from 1st day of October, 2018, applying the TDS provisions to specified persons including government-established authorities or bodies with majority participation, societies set up by government under the Societies Registration Act, and public sector undertakings; appointment made under the Maharashtra GST Act, 2017, superseding the earlier state notification except as to prior acts or omissions.</description>
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