Notification under section 11 and section 16 of the Delhi Goods and Services Tax Act, 2017 (dated – 27.06.2022) – Govt. of NCT Delhi.
View PdfNotification under section 11 and section 16 of the Delhi Goods and Services Tax Act, 2017 (dated – 27.06.2022) – Govt. of NCT Delhi.
- This notification shall come into force on the 1st day of April, 2022.In exercise of the powers conferred by sub-section (1) of section11 and sub-section (1) of section 16 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the LieutenantGovernor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby exempts the intrastatesupplies of goods, the description of which is specified in column (3) of the table, falling under the tariffitem, sub-heading, heading or Chapter, as specified in the correspondingentry in column (2) of the said table, from somuch of the state tax liveable thereon under section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) as isin excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table andsubject to the relevant conditions annexed to this notification, the condition number of which is mentioned in thecorresponding entry in column (5) of the said table, refer attachment for further details.
