Notification under Section 51 of the OGST Act, 2017 for TDS. - S.R.O. No. 410/2017 - Orissa SGST

FINANCE DEPARTMENT NOTIFICATION The 16 th September 2017 S.R.O. No. 410/2017 .-in exercise of the powers conferred by sub-section (3) of Section 1 of the Odisha Goods and Services Tax Act 2017 (Odisha Act 7 of 2017) , the State Government, on recommendation of the Goods and Service Tax Council, do hereby appoint 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 c lauses (a) and (b) of sub-section (1) of Section 51 of the said Act and the persons specified be ow under clause (d) of sub-section 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 effect from a date to be notified subsequently. on the recommendations of the Goods and Services Tax Council by the State Government [No 27477-FIN-CT1-TAX-0043/2017/FIN] By Order of the Governor S ROUT Deputy Secretary to Government