{"act":{"id":"delhi-goods-services-tax-act-2017","short_title":"The Delhi Goods and Services Tax Act, 2017","long_title":null,"act_number":"3","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Delhi","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf","url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"148","heading":null,"text":"The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons.","html":"<p>The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons.</p>","words":53,"text_source":"ocr"},"classification":[],"instruments":[{"key":"c9210b1f","kind":"notification","title":"Notification No 15/2022-State Tax (rate)","year":2023,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-15-2022-state-tax-rate-c9210b1f/"},{"key":"6d6776c3","kind":"notification","title":"Notification No 28/2019-state Tax(Rate)","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-28-2019-state-tax-rate-6d6776c3/"},{"key":"c8570dd3","kind":"notification","title":"Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.(Notification No. 15/2021-State Tax (Rate))","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-11-2017-central-tax-rate-dated-28-06-c8570dd3/"},{"key":"0d8139b8","kind":"notification","title":"Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.(Notification No. 16/2021-State Tax (Rate))","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-12-2017-central-tax-rate-dated-28-06-0d8139b8/"},{"key":"76a4ed2b","kind":"notification","title":"Notification No. 06/2021- State Tax(Rate)","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-06-2021-state-tax-rate-76a4ed2b/"},{"key":"3326aac8","kind":"notification","title":"Notification No. 04/2022-State Tax Rate","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-04-2022-state-tax-rate-3326aac8/"},{"key":"33b4f12b","kind":"notification","title":"Notification No. 16/2021-State Tax(Rate)","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-16-2021-state-tax-rate-33b4f12b/"},{"key":"39503eda","kind":"notification","title":"Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. 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The scan itself is mirrored into our own storage and served at /scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7905c17c-0f89-430e-9228-75eb07a04102/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}