Appointed date for section 51 participation by way of equity or control, to carry out any function. - 33/2017-State Tax - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 33/2017-State Tax Dated the 15 th September, 2017. No. (GHN-82)/GST-2017/S.1(3)-TH: In exercise of the powers conferred by proviso to sub-section (3) of section 1 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) , the Government of Gujarat hereby appoints the 18th 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 (1) 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) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one percent 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 Government of Gujarat. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.