This notification, issued by the Department of Finance, Revenue of the Government of the National Capital Territory of Delhi, concerns the implementation of specific provisions within the Delhi Goods and Services Tax (DGST) Act, 2017. Specifically, it appoints February 1, 2018, as the effective date for serial numbers 9 and 10 of the state tax notification related to the Government of India notification No. 27/2017-Central Tax, dated August 30, 2017. This notification was published in the Delhi Gazette, Extraordinary, Part IV, under number F.3(31)/Fin(Rev)/I/2017-18/DSVI/675, dated October 20, 2017. The notification is issued under the authority of the Lt. Governor of Delhi, as empowered by Section 164 of the DGST Act, 2017 (Delhi Act 03 of 2017) and signed by A. K. Singh, Dy. Secy. VI Finance. The notification number is No.7/4/2017-State Tax No. F. 3(81)/Fin(Rev)/I/2017-18/DSVI/58.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India.
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi.
Lt. Governor of the National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
February 1, 2018: The date from which certain provisions of state tax notification come into force.
A. K. SINGH: Dy. Secy. VI Finance of National Capital Territory of Delhi
Delhi: Place of publication of the Gazette notification
August 30, 2017: Date of GOI notification No. 272017Central Tax
October 20, 2017: Date of publication of notification number F.331Fin RevI201718DSVI675 in the Gazette of Delhi
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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638 DG/2018 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 31st January, 2018
No.74/2017– State Tax
No. F. 3(81)/Fin (Rev-I)/2017-18/DS-VI/58.—In exercise of the powers conferred by section 164 of
the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital
Territory of Delhi hereby appoints the 1st day of February, 2018, as the date from which the provisions of
serial numbers 9 and 10 of state tax notification (issued in reference to GOI notification No. 27/2017–Central
Tax dated the 30th August, 2017), published in the Gazette of Delhi, Extraordinary, Part IV, vide number
F.3(31)/Fin (Rev-I)/2017-18/DS-VI/675, dated the 20th October, 2017, shall come into force.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy. VI (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.