Notification appointing the day which shall come into force of sub-section (1) of Section 51 of the TSGST Act, 2017 - F.1-11(91)-TAX/GST/2017(Part-VI) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) No.F.1-11(91)-TAX/GST/2017(Part-VI) Dated, Agartala, the 22nd September, 2017. NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 1 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) , the State Government hereby appoints the 18th day or 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 State Government. By order of the Governor, (M. Nagaraju) Principal Secretary Government or Tripura Finance Department