TDS deduction from the payment made or credited to the supplier of taxable goods or services or both. - Va Kar/GST/04/2017-S.O. No. 090 - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT -------------------- NOTIFICATION 4th October, 2017 S.O. No. 90 Dated- 6th October, 2017-- In exercise of the powers conferred by sub-section (3) of section 1 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) , the State Government 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 State Government. 2. This notification shall be deemed to be effective from 15th September, 2017. [File.No Va Kar/GST/04/2017] By the order of the Governor of Jharkhand (K. K. Khandelwal) Principal Secretary-cum Commissioner.