{"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":"3","heading":null,"text":"The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely :- India Officers under Act. this List is indicative (a) Commissioner of State tax, (b) Special Commissioners of State tax, (c) Additional Commissioners of State tax, (d) Joint Commissioners of State tax, (e) Deputy Commissioners of State tax, (f) Assistant Commissioners of State tax, and (g) any other class of officers as it may deem fit: Provided that, the officers appointed under the Delhi Value Added Tax Act, 2004 shall be deemed to be the officers appointed under the provisions of this Act.","html":"<p>The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely :- India Officers under Act. this List is indicative (a) Commissioner of State tax, (b) Special Commissioners of State tax, (c) Additional Commissioners of State tax, (d) Joint Commissioners of State tax, (e) Deputy Commissioners of State tax, (f) Assistant Commissioners of State tax, and (g) any other class of officers as it may deem fit: Provided that, the officers appointed under the Delhi Value Added Tax Act, 2004 shall be deemed to be the officers appointed under the provisions of this Act.</p>","words":101,"text_source":"ocr"},"classification":[],"instruments":[{"key":"5bd23958","kind":"notification","title":"Notifying jurisdiction of State Tax Officers","year":2017,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notifying-jurisdiction-of-state-tax-officers-5bd23958/"},{"key":"2139b798","kind":"notification","title":"Commencement of sections 1-5 ,10,22-30, 139, 146 and 164 of DGST Act wef 22-06-2017","year":2017,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/commencement-of-sections-1-5-10-22-30-139-146-and-164-of-dgst-act-wef-2139b798/"},{"key":"dbae7acc","kind":"notification","title":"Notification No. 26/2018-State Tax (Rate)","year":2022,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-26-2018-state-tax-rate-dbae7acc/"},{"key":"f4efa8d0","kind":"notification","title":"Notification No- 49/2019- State Tax","year":2021,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-49-2019-state-tax-f4efa8d0/"},{"key":"bb9d097d","kind":"notification","title":"Seeks to carry out changes in the CGST Rules, 2017. (Notification No.49/2019-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-carry-out-changes-in-the-cgst-rules-2017-notification-no-49-bb9d097d/"},{"key":"8ba327a4","kind":"notification","title":"Notification No. 49/2019-State Tax","year":2020,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-49-2019-state-tax-8ba327a4/"},{"key":"3d39e242","kind":"notification","title":"Seeks to make amendments (Eleventh Amendment, 2018) to the DGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- State Tax dated 04.09.2018.","year":2019,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-make-amendments-eleventh-amendment-2018-to-the-dgst-rules-3d39e242/"},{"key":"54fcd48e","kind":"notification","title":"in supercession of the notification no. 32/2017 - state tax","year":2019,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/in-supercession-of-the-notification-no-32-2017-state-tax-54fcd48e/"},{"key":"8ed7e328","kind":"notification","title":"Seeks to make amendments (Twelfth Amendment, 2018) to the DGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).","year":2019,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-make-amendments-twelfth-amendment-2018-to-the-dgst-rules-2017-8ed7e328/"},{"key":"e48a7ab8","kind":"notification","title":"Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.","year":2018,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-seeks-to-make-amendments-fourth-amendment-to-the-cgst-e48a7ab8/"},{"key":"31782bb6","kind":"notification","title":"seeks to provide concessional GST rate of 2.5 on scientific and technical equipments supplied to public funded research institutions.","year":2017,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-provide-concessional-gst-rate-of-2-5-on-scientific-and-31782bb6/"},{"key":"4beb6c55","kind":"notification","title":"Notification No. 55/2017 Twelfth amendment to DGST Rules, 2017","year":2017,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-55-2017-twelfth-amendment-to-dgst-rules-2017-4beb6c55/"},{"key":"924fdb04","kind":"notification","title":"To notify pecialized agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under DGST Act Section 55","year":2017,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/to-notify-pecialized-agencies-entitled-to-claim-a-refund-of-taxes-paid-924fdb04/"},{"key":"b242d04e","kind":"notification","title":"To notify the exemptions on supply of services under DGST Act Section 11(1)","year":2017,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/to-notify-the-exemptions-on-supply-of-services-under-dgst-act-section-b242d04e/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/3/","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."}