Notifying section 51 of the RGST Act, 2017 regarding TDS. - F.No.12(46)FD/Tax/2017-Pt-II-88 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT DIVISION) NOTIFICATION Jaipur, dated: September 15, 2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017) , the State Government hereby appoints the 18 th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (l) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act , namely:- (a) an authority or a board or any other body, - (i) setup by an Act of Parliament or a State Legislature; or (ii) established by. any Government, with fifty-one or more participation by way of equity or control, to carry out any function; (b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860) ; (c) public sector undertakings: Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the State Government. [F.12(46)FD/Tax/2017-Pt.-II-88] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government