Earlier vide Central Government vide Notification No. 1/2017-Central Tax and Notification No. 2/2017-Central Tax has notified date of appointment of almost all section of CGST Act, 2017 except a few e.g. Section 51 for deduction of TDS. Now vide Notification No. 33/2017-Central Tax, Central Government has notified 18th September, 2017 as the date on which TDS provisions shall come into force. This notification also contains list of persons specified to deduct TDS from the payment made or credited to the supplier of taxable goods or services or both.

Persons liable to deduct TDS (Section 51 and NN 33/2017):

1. a department or establishment of the Central Government or State Government;
2. local authority;
3. 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;
4. society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); and
5. public sector undertakings.

Here, it is worthwhile to note that effective date of deduction of TDS is yet to be notified.