TMI BlogAmendment in Notification No. 48/2017-State Tax dated the 23rd November, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ers conferred by section 147 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-1) No. 48/2017-State Tax dated the 23rd November, 2017 publishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods. ; (ii) In the Explanation against serial number 1 the words on pre-import basis shall be omitted. 2. This notification shall be deemed to have come into force with effect from the 15th day of January, 2019. By Order and in the Name of the Lt. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|