Amendment in Notification No. 26/2018- State Tax (Rate), dated the 03rd September, 2019 - 10/2023-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 15th February, 2024 No. 10/2023-State Tax (Rate) No. F.3(25)/Fin.(Exp-I)/2023-24/DS-I/146. In exercise of the powers conferred by sub-section(1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in this Government s Notification, No. 26/2018- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (26)/Fin(Rev-I)/2019-20/DS-VI/391, dated the 03rd September, 2019, namely:- 1. In the said notification,- (A) in the opening paragraph, for the phrase paragraph 4.41 , the phrase paragraph 4.40 , shall be substituted; (B) in the Explanation,- (i) for clause (a), the following clause shall be substituted, namely:- (a) Foreign Trade Policy means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide S.O. 1565 (E). dated the 31st March, 2023. (ii) For clause (b), the following clause shall be substituted, namely:- (b) Handbook of Procedures means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1stApril, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/ 00016/AM-23/FTP Cell dated the 1stApril, 2023; 2. This notification shall come into force on the 27th July, 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 number No.26/2018- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (26)/Fin (Rev-I)/2019-20/DS-VI/391, dated the 03rd September, 2019 and last amended vide notification number 17/2019-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (89)/Fin. (Rev-I)/2019-20/DS-VI/616, dated the 12 th December, 2019.