Section 173

In force Act 3 of 2017 As on 07 Oct 2026

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Act 3 of 2017 Cited by 1 provision

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 173 of the Delhi Goods and Services Tax Act, 2017. 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"

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 List of other Acts to be repealed to be entered here
Section 173, The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 1

s. 174

Questions about Section 173

How do I find court cases under Section 173 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 173, section 173 Delhi Goods and Services Tax Act, section 173 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 173 of the Delhi Goods and Services Tax Act, and has it changed?

Its own text turns on section 60, section 113, section 154, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

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

2. 4866 words
142. 1944 words
54. 1739 words
174. 1635 words
140. 1176 words
79. 1086 words

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.