GST - Tamil Nadu Goods and Services Tax Act, 2017 - Section 51 relating to Tax deduction at source - Bringing into force - Notification - Issued - G.O. Ms. No. 122 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. Ms. No. 122 Dated: 12.09.2018 Aavani-27 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 1 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act) and in supersession of Commercial Taxes and Registration Department Notification No. II(2)/CTR/783(c-3)/2017published at page 3 in Part II-section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 15 th September, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Tamil Nadu 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 (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. Ka. BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMENT