Amendment in Notification No. 13/2017- State Tax (Rate), dated the 30th June, 2017 - 02/2023-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 23rd May, 2023 No. 02/2023-State Tax (Rate) F. No. 3 (43)/Fin.(Exp-I)/2022-23/DS-I/440 . In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in this Government s Notification, No. 13/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/379, dated the 30th June, 2017, namely: - In the said notification, in the Explanation, in clause (h), for the words and State Legislatures the words , State Legislatures, Courts and Tribunals shall be substituted. 2. This notification shall come into force with effect from the 01st March, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I) Note : The principal notification no. 13/2017 - State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3 (15)/Fin(Rev-I)/2017-18/DS-VI/379, dated the 30th June, 2017 and was last amended vide notification No. 05/2022 - State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3 (17)/Fin.(Exp-I)/2022-23/DS-I/797, dated the 4th October, 2022.