Seeks to amend Notification No. 50/2018-State Tax, dated the 5th September, 2019 - 73/2018–State-Tax - Delhi SGST

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 24th October, 2019 No. 73/2018 State-Tax F. No. 3(58)/Fin (Rev-I)/2019-20/DS-VI/511 .-In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), hereafter in this notification referred to as the said Act, the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No. 50/2018-State Tax, dated the 5th September, 2019 published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(56)/Fin.(Rev-I)/2019-20/ DS-VI/413 dated the 5th September, namely:- In the said notification, after the second proviso, the following proviso shall be inserted, namely:- Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act. . 2. This notification shall come into force with effect from the 31st day of December, 2018. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy.-VI (Finance) Note: The principal notification No. 50/2018-State Tax, dated the 5th September, 2019 was published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(56)/Fin.(Rev-I)/2019-20/DS-VI/413 dated the 5th September, 2019 and was last amended by notification No.61/2018-State Tax, dated the 24th October, 2019 published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(60)/Fin.(Rev-I)/2019-20/DS-VI/510 dated the 24th October, 2019.