Section 3
Section 3 of the Delhi Goods and Services Tax Act, 2017. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely :- India Officers under Act.
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.
Section 3, 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.
Made under this section, and citing it
2 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.
Another 12 instruments name this provision in its title or its text without being made under it.
- Notification No. 26/2018-State Tax (Rate)Notification 2022
- Notification No- 49/2019- State TaxNotification 2021
- Notification No. 49/2019-State TaxNotification 2020
- Seeks to carry out changes in the CGST Rules, 2017. (Notification No.49/2019-State Tax)Notification 2020
- 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.Notification 2019
- 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).Notification 2019
- in supercession of the notification no. 32/2017 - state taxNotification 2019
- Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.Notification 2018
- Notification No. 55/2017 Twelfth amendment to DGST Rules, 2017Notification 2017
- 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 55Notification 2017
- To notify the exemptions on supply of services under DGST Act Section 11(1)Notification 2017
- seeks to provide concessional GST rate of 2.5 on scientific and technical equipments supplied to public funded research institutions.Notification 2017
Questions about Section 3
How do I find court cases under Section 3 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 3, section 3 Delhi Goods and Services Tax Act, section 3 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 3 of the Delhi Goods and Services Tax Act, and has it changed?
4 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 2: most recently Commencement of sections 1-5 ,10,22-30, 139, 146 and 164 of DGST Act wef 22-06-2017 (2017), then Notifying jurisdiction of State Tax Officers (2017).
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.