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The Central Government brings section 51 of the Central Goods and Services Tax Act into force on the first day of October 2018. The provisions apply to specified persons under clauses a, b, and c of sub-section 1 of section 51. These persons include authorities or boards set up by an Act of Parliament or State Legislature, societies established by the government or a local authority, and public sector undertakings. This notification supersedes the earlier notification number 33/2017-Central Tax except for things done or omitted to be done before such supersession.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
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, -
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
