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Section168
The Delhi Goods and Services Tax Act, 2017

Section 168

In force Act 3 of 2017 As on 13 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 3 of 2017 Instruments 40

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 168 of the Delhi Goods and Services Tax Act, 2017. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the

The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions. Bar on jurisdiction of civil courts. Levy of fee. Power of Government to make rules. to Power make regulations. Laying of rules, regulations and notifications. Delegation of powers. Power to issue instructions or directions.

Section 168, The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017).

Made under this section, and citing it

40 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.

All subordinate legislation

Questions about Section 168

How do I find court cases under Section 168 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 168, section 168 Delhi Goods and Services Tax Act, section 168 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 168 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 40: most recently Clarification in respect of good sent taken out of India on exhibition or consignment basis for export promotion (2022), then 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 - regarding (2022), and 38 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.