Delhi GST Notification Amended: Updates to Foreign Trade Policy References and Definitions Effective July 27, 2023.

The notification dated February 15, 2024, amends Notification No. 26/2018-State Tax (Rate) under the Delhi Goods and Services Tax Act, 2017. The Lieutenant Governor of Delhi, based on the Council's recommendations, modifies the original notification by updating references from "paragraph 4.41" to "paragraph 4.40" and revising definitions related to the Foreign Trade Policy and the Handbook of Procedures. These changes align with the Foreign Trade Policy, 2023, and the Handbook of Procedures notified in early 2023. The amendment takes effect on July 27, 2023.

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