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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 33/2017 – Central
Tax
New Delhi, the 15th September, 2017
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of
section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
Central 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 Central Government.
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India
[F.
No. 349/58/2017-GST(Pt.)]
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