Notification regarding notifying Section 51 of the HGST Act, 2017 for TDS. - 84/ST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd September, 2017 No:84/ST-2.- In exercise of the powers conferred by sub-section (3) of section 1 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) , the Governor of Haryana, 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) and the following persons as specified below for the purposes of 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 (Central Act 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. SANJEEV KAUSHAL, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.