Amendment in Notification No. 50/2018-State Tax, dated 05-09-2019 - 25/2024-STATE TAX - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION NO. 25/2024-STATE TAX Delhi, the 22nd April, 2025 No. F.3 (01)/Fin.(Exp-I)/2025-26/DS-I/343 . 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), hereinafter in this notification referred to as the said Act, the Lieutenant 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 No. 50/2018-State Tax, published in the Gazette of NCT of Delhi, Extraordinary, Part IV, vide number F.3(56)/Fin.(Rev-I)/2019-20/DS-VI/413 dated 05-09-2019, namely:- In the said notification, (i) after clause (c) and before the first proviso, the following clause shall be inserted,- (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person ; (ii) for the third proviso, the following proviso shall be substituted, 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, except the person referred to in clause (d) of this notification. 2. This notification shall come into force with effect from the 10th day of October, 2024. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Jt. Secy. Note: -The principal notification [No. 50/2018- State Tax], was published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, sub-section (i) vide number F.3 (56)/Fin.(Rev-1)/2019-20/DS-VI/413 dated 05-09-2019 and last amended vide notification No. 73/2018-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (58)/Fin.(Rev-I)/2019-20/DS-VI/511, dated 24th October, 2019.