Seeks to amend Notification No. 50/2018-State Tax, dated the 5th September, 2019 - 61/2018- State Tax - Delhi SGST

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 61/2018- State Tax Delhi, the 24th October, 2019 No. F. 3(60)/Fin (Rev-I)/2019-20/DS-VI/510. -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 (3 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 amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-1), 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 5 th September, 2019, namely: In the said notification, after the proviso, the following proviso shall be inserted, namely:- Provided further that nothing in this notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1st day of October, 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 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 subsequently amended vide notification No. 57/2018-State Tax, dated the 17th October, 2019, published vide No. F.3(59)/Fin (Rev-I)/2019-20/DS-VI/489 dated the 17th October, 2019.