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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 50/2018 – Central Tax
New Delhi, the 13th September, 2018
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) and in supercession of the
notification of the Government of India in the Ministry of Finance, Department of Revenue
No. 33/2017-Central Tax, dated the 15th September, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1163 (E), dated the 15th
September, 2017, except as respects things done or omitted to be done before such
supersession, the Central 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 (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 per cent. 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.
[F. No. 349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
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