In exercise of the powers conferred by sub-section (3) of Section 1 of the Odisha Goods and Services Tax Act 2017 (Odisha Act 7 of 2017), the State Government, on recommendation of the Goods and Service Tax Council, do hereby appoint the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of Section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) 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 percent 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;
Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Goods and Services Tax Council, by the State Government
By Order of the Governor
S. ROUT
Deputy Secretary to Government