Central Tax Notification No 50 of 2018 dt 13th September, 2018 under GST


Notification no 50/2018 Central Tax date on 13th September, 2018, GST


Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 

The extract of GST Notification No. 50/2018- Central Tax is given below: 

   Notification No. 50/2018- Central Tax, GST


[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, -


(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; 

(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


prem saini: KV sangathan is an autonomous body registeredunder societies act. The KV's were hither tofore exempt from GST. Vide this notification do they come under GST act?

P.Sankaran: Whether a registered trust which has rented out its building to a pvt.ltd. concern is liable for TDS under GST Act. The rent is more than 2.5lacs.

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