The Delhi Goods and Services Tax Act, 2017
Preamble
(TO BE PUBLISHED IN PART -IV OF THE DELHI GAZETTE EAXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI (DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFARIS) 8TH LEVEL, C-WING, DELHI SECRETARIAT, NEW DELHI No. F.14(3)/LA-2017/ cons2law/49-58 Dated 14 June, 2017 NOTIFICATION d'and " off ?? e NO. F.14(3)/LA-2017/ cons2law / 49-58 The following Act of the Legislative Assembly of the National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 8th June, 2017 and is hereby published for general information :- "THE DELHI GOODS AND SERVICES TAX ACT, 2017 (DELHI ACT 03 OF 2017) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 31st May, 2017) [8th June, 2017] An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the National Capital Territory of Delhi and the matters connected therewith or incidental thereto BE it enacted by Legislative Assembly of Delhi in the Sixty-eighth Year of the Republic of India as follows :- CHAPTER I PRELIMINARY
Sections
Type to filter. 174 sections.
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- 12
- 13
- 14
- 15
- 16
- 17
- 18
- 19
- 20
- 21
- 22
- 23
- 24
- 25
- 26
- 27
- 28
- 29
- 30
- 31
- 32
- 33
- 34
- 35
- 36
- 37
- 38
- 39
- 40
- 41
- 42
- 43
- 44
- 45
- 46
- 47
- 48
- 49
- 50
- 51
- 52
- 53
- 54
- 55
- 56
- 57
- 58
- 59
- 60
- 61
- 62
- 63
- 64
- 65
- 66
- 67
- 68
- 69
- 70
- 71
- 72
- 73
- 74
- 75
- 76
- 77
- 78
- 79
- 80
- 81
- 82
- 83
- 84
- 85
- 86
- 87
- 88
- 89
- 90
- 91
- 92
- 93
- 94
- 95
- 96
- 97
- 98
- 99
- 100
- 101
- 102
- 103
- 104
- 105
- 106
- 107
- 108
- 109
- 110
- 111
- 112
- 113
- 114
- 115
- 116
- 117
- 118
- 119
- 120
- 121
- 122
- 123
- 124
- 125
- 126
- 127
- 128
- 129
- 130
- 131
- 132
- 133
- 134
- 135
- 136
- 137
- 138
- 139
- 140
- 141
- 142
- 143
- 144
- 145
- 146
- 147
- 148
- 149
- 150
- 151
- 152
- 153
- 154
- 155
- 156
- 157
- 158
- 159
- 160
- 161
- 162
- 163
- 164
- 165
- 166
- 167
- 168
- 169
- 170
- 171
- 172
- 173
- 174
Rules made under this Act
40 sets of Rules. India Code publishes Rules as a record and a document rather than as text, so these are indexed here and not reproduced. All Rules.
- Notification No 15/2022-State Tax (rate)2023
- Notification No. 22/2022-State Tax2023
- Notification No. 24/2022-State Tax2023
- Notification no 02/2023-State Tax (Rate)2023
- Notification no 13/2022-STR Seeks to amend notification No. 2/2017- State Tax (Rate)2023
- Notification no 14/2022-State Tax (Rate)2023
- Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017(Notification no 19/2022-State tax)2023
- notification no 03/2023-State tax (Rate)2023
- 09/2022-State Tax (Rate)2022
- Clarification in respect of good sent taken out of India on exhibition or consignment basis for export promotion2022
- Clarification regarding applicability of GST on Polybutylene feedstock and liquefied Petroleum Gas retained for manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol - regarding2022
- Enrollment of GST Practitioners2022
- Notification2022
- Notification2022
- Notification2022
- Notification2022
- Notification No 27/2019-State Tax(Rate)2022
- Notification No 28/2019-state Tax(Rate)2022
- Notification No 37/2021-State Tax2022
- Notification No-26/2019-State Tax (Rate)2022
- Notification No. 01/2022-State Tax (Rate)2022
- Notification No. 02/2022-State Tax (Rate)2022
- Notification No. 03/2021 - State Tax2022
- Notification No. 03/2021-State Tax2022
- Notification No. 03/2022-State Tax2022
- Notification No. 04/2022-State Tax2022
- Notification No. 04/2022-State Tax Rate2022
- Notification No. 05/2022-State Tax Rate2022
- Notification No. 06/2019-State Tax2022
- Notification No. 06/2021- State Tax(Rate)2022
- Notification No. 06/2022-State Tax2022
- Notification No. 06/2022-State Tax (Rate)2022
- Notification No. 07/2021-State Tax(Rate)2022
- Notification No. 07/2022-State Tax2022
- Notification No. 07/2022-State Tax (Rate)2022
- Notification No. 08/2021-State Tax(Rate)2022
- Notification No. 08/2022-State Tax2022
- Notification No. 08/2022-State Tax (Rate)2022
- Notification No. 10/2019- State Tax2022
- Notification No. 10/2021-State Tax(Rate)2022
Provenance. 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).
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 174 sections of this Act has its own page. This page is not a substitute for legal advice.