Central Board of Indirect Taxes & Customs (CBIC) has issued a Notification No. 50/2018- Central Tax and 51/2018- Central Tax dated 13th September, 2018 to notify date of applicability of provisions for deduction of tax at source (TDS) by the specified persons under section 51 of the CGST Act, 2017 and collection of tax at source (TCS) by electronic commerce operators under section 52 of the CGST Act, 2017 from 1st day of October, 2018.

The provisions relating to TDS under section 51 of the CGST Act, 2017 shall be applicable to persons specified below:

1. A department or establishment of the Central Government or State Government or,
2. Local Authority or,
3. Government Agencies or,
4. An authority or a board or any other body, set up by an Act of Parliament or a State Legislature; or established by any Government, with fifty-one per cent. or more participation by way of equity or control, to carry out any function;
5. Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);
6. Public sector undertakings.

Source: Central Board of Indirect Taxes & Customs

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