{"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":"173","heading":null,"text":"Save as otherwise provided in this Act, on and from the date of commencement of this Act,- en demon conasle (i) in the Delhi Municipal Corporations Act, 1957,clause (d) of sub-section(1) of section 113, section142, clause (c) of sub-section (1) of section153, the words \"or the tax on advertisements\" appearing in sub-section (1) of section 154 and the Fifth Schedule shall be omitted; and (ii) in the New Delhi Municipal Council Act, 1994, clause (d) of sub-section(1) of section 60 shall be omitted. List of other Acts to be repealed to be entered here","html":"<p>Save as otherwise provided in this Act, on and from the date of commencement of this Act,- en demon conasle (i) in the Delhi Municipal Corporations Act, 1957,clause (d) of sub-section(1) of section <a href=\"/delhi-goods-services-tax-act-2017/section/113/\">113</a>, section142, clause (c) of sub-section (1) of section153, the words &quot;or the tax on advertisements&quot; appearing in sub-section (1) of section <a href=\"/delhi-goods-services-tax-act-2017/section/154/\">154</a> and the Fifth Schedule shall be omitted; and (ii) in the New Delhi Municipal Council Act, 1994, clause (d) of sub-section(1) of section <a href=\"/delhi-goods-services-tax-act-2017/section/60/\">60</a> shall be omitted. List of other Acts to be repealed to be entered here</p>","words":94,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/173/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. 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."}