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section 51 of CGST Act 2017

kanchan Ambavale (22 Points)

06 April 2019

section 51 of CGST Act 2017 is applicable for which type of company ?

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3 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 07 April 2019

Following would be the deductors of tax in GST under section 51 of the
CGST Act, 2017 read with notification No. 33/2017-Central Tax dated
15.09.2017:
(a) a department or establishment of the Central Government or
State Government; or
(b) local authority; or
(c) Governmental agencies; or
(d) 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; or
(e) a society established by the Central Government or the State
Government or a Local Authority under the Societies Registration
Act, 1860 (21 of1860); or
(f) public sector undertakings