Notification to bring into effect section 51 (provisions related to TDS) of the RGST Act, 2017 with effect from 01.10.2018. - F.12(46)FD/Tax/2017-Pt-V-113 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 13, 2018 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), hereinafter referred to as the said Act, and in supersession of the notification of the State Government No. F.12(46)FD/Tax/2017-Pt-II-88, dated the 15th September, 2017, except as respects things done or omitted to be done before such supersession, the State Government hereby appoints the 1st day of October, 2018. as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under clauses (a), (b) and (c) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (I) 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 No. 21 of 1860); (c) public sector undertakings. [F.12(46)FD/Tax/2017-Pt-V-113] By Order of the Governor (Anandhi) Joint Secretary to the Government