Seeks to Notification No. 33/2017-State Tax, dated the 08th November, 2017 - 50/2018–State Tax - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 5th September, 2019 No. 50/2018 State Tax F. No. 03(56)/Fin (Rev-I)/2019-20/DS-VI/413. -In exercise of the powers conferred by sub-section (3) of section 1 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) and in supercession of the notification of the Government of Delhi in the Department of Finance, (Revenue-I) No. 33/2017-State Tax, dated the 08th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV vide number No. F. 3(38)/Fin(Rev-I)/2017-18/DSVI/ 717, dated the 08th November, 2017, except as respects things done or omitted to be done before such supersession, the Lt. Governor of National Capital Territory of Delhi hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under clauses (a), (b) and (c) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one percent or more participation by way of equity or control, to carry out any function; (b) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (c) Public sector undertakings. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy.-VI (Finance)