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Exempts intra-State supplies of goods or services or both received.

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....T Notification No. 08/2017-State Tax (Rate) Delhi, the 30th June, 2017 F. No. 3(15)/Fin(Rev-I)/2017-18/DS-VI/364.-In exercise of the powers conferred by sub-section (1) of Section 11 of the Delhi G....

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....leviable thereon under sub-section (4) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017): Provided that the said exemption shall not be applicable where the aggregate ....