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Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2018. - 53/2018-State Tax - Delhi SGSTExtract FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 12th December, 2019 No. 53/2018-State Tax No. F.3(47)/Fin.(Rev-I)/2019-20/DS-VI/610 .-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rd October, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of National Capital Territory of Delhi, Department of Finance, notification No. 48/2017-State Tax, dated the 23rd November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(42)/Fin.(Rev-I)/2017-18/DS-VI/746 dated the 23rd November, 2017 or notification No. 40/2017-State Tax (Rate) dated the 27th November, 2017, published in the Gazette of Delhi, Extraordinary Part IV, vide No. F.3(57)/Fin.(Rev-I)/2017-18/DS-VI/763 dated the 27th November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017. By Order and in the Name of Lt. Governor of National Capital Territory of Delhi, A.K. SINGH, Dy. Secy. Note :- The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the 22 nd June, 2017, published vide No.F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No. 49/2018-State Tax, dated the 6th September, 2019, published vide F.3(20)/Fin.(Rev-I)/2019-20/DS-VI/415, dated the 6th September, 2019.
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