Seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to GST council decision regarding reverse charge on raw cotton. - 43/2017- State Tax (Rate) - Delhi SGST

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No.F3 (61)/Fin (Rev-I)/2017-18/DS-V1/ 769 Dated: 28/11/2017 Notification No. 43/2017- State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Delhi in the Department of Finance (Revenue- I), No.4/2017-State Tax (Rate), dated the 30th June, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide number No.F3(15)/Fin/(Rev-I)/2017-18/DS-VI/372, dated the 30 th June, 2017, namely:- In the said notification, in the TABLE, - (i) after Sl. No. 4 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 4A 5201 Raw cotton Agriculturist Any registered person . 2. This notification shall come into force with effect from the 15 th day of November, 2017. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (A.K. Singh) Dy. Secretary VI (Finance)