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
CAclubindia
