THE DELHI GOODS AND SERVICES TAX (GST) ACT 2017
(As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 31st May, 2017)
[8th June 2017]
An Act to make the provision for levy and collection of the intra-state supply of goods and services or both by the National Capital Territory of Delhi and the matters connected therewith or incidental thereto
Be it enacted by Legislative Assembly of Delhi in the Sixty-eighth year of the Republic of India as follows :
Short title extent and commencement.
- (1) This act may be called the Delhi Goods and and Services Tax Act, 2017.
(2) It extent to the whole of the National Capital Territory of Delhi.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazzette, appoint :
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be constructed as a reference to the coming into force of that provision.
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