Section 1
Section 1 of the Delhi Goods and Services Tax Act, 2017. This Act may be called the Delhi Goods and Services Tax Act, 2017.
(1) This Act may be called the Delhi Goods and Services Tax Act, 2017.
(2) It extends to the whole of the National Capital Territory of Delhi.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Short title, extent and commencem ent.
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
Section 1, The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017).
Made under this section, and citing it
10 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
- Seeks to amend notification No 3/2017- State Tax (Rate) so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes.Notification 2019
- Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.Notification 2019
- Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.Notification 2019
- To amend notification No. 11/ 2017- State Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12/ 8 with ITCNotification 2019
- To amend notification No. 11/ 2017- State Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12/ 8 with ITCNotification 2019
- amendments in the notification no 12/2017 - state tax (rate)Notification 2019
- in supercession of the notification no. 33/2017 - state taxNotification 2019
- Commencement of remaining sections except provisio to section 42 (9) , Provisio to Section 43(9), 51 and 52Notification 2017
- Commencement of sections 1-5 ,10,22-30, 139, 146 and 164 of DGST Act wef 22-06-2017Notification 2017
- DGST exemption for dealers operating under Margin Scheme notified under section 11 (1)Notification 2017
Another 1 instrument names this provision in its title or its text without being made under it.
Questions about Section 1
How do I find court cases under Section 1 of the Delhi Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Goods and Services Tax Act 1, section 1 Delhi Goods and Services Tax Act, section 1 of the Delhi Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 1 of the Delhi Goods and Services Tax Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there are 10: most recently Seeks to amend notification No 3/2017- State Tax (Rate) so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes. (2019), then Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. (2019), and 8 more.
When was the Delhi Goods and Services Tax Act enacted?
Delhi Goods and Services Tax Act was enacted in 2017 as Act 3 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
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. 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). This page is not a substitute for legal advice.