Amendment in Notification No. 5/2017-State Tax, dated the 22nd June, 2017 - 24/2024-State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 30th June, 2025 No. 24/2024-State Tax F. No. 3 (10)/Fin.(Exp-I)/2025-26/DS-I/594. In exercise of the powers conferred by sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of National Capital Territory of Delhi No. 5/2017-State Tax, dated the 22nd June, 2017 published in the Gazette of NCT of Delhi, Extraordinary, Part IV, vide number F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/340 dated 22-06-2017, namely:- In the said notification, after the opening paragraph, the following proviso shall be inserted, namely :- Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975). . 2. This notification shall come into force with effect from the 10th day of October, 2024. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Jt. Secy. (Fin.) Note: - The principal notification No. 5/2017-State Tax was published in the Gazette of NCT of Delhi, Extraordinary, Part IV, vide number F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/340 dated 22-06-2017,