Notification No. 33/2017 – Central Tax dated 15 Sep 2017

Brief about the notification and Author's notes:

## In order to use the power under section 51 of CGST act- it has now been notified the persons who would liable to deduct the TDS from payments made to suppliers of taxable supplies-

(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:


## DATE OF starting deducting TDS WOULD BE NOTIFIED LATER

For reading full text of the notifiation please refer link - http://www.cbec.gov.in/resources//htdocs-cbec/gst/33_2017-CT_Eng.pdf

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