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NCT Delhi - Section

Section 4 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021

4. DELHI GAZETTE : EXTRAORDINARY PART IV]

DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRSNOTIFICATIONDelhi, the 11th August, 2021No. F.14 (73)/LA-2021/ALA1/76-85.—The following Act of the Legislative Assembly of the NationalCapital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 9thAugust, 2021 and is herebypublished for general information:-“THE DELHI GOODS AND SERVICES TAX ( AMENDMENT) ACT, 2021(DELHI ACT 03 OF 2021)(As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 30thJuly, 2021)[ 9thAugust, 2021]An Act to amend the Delhi Goods and Services Tax Act, 2017 (3 of 2017)BE it enacted by Delhi Legislature of the National Capital Territory of Delhi in the Seventy-Second Year ofthe Republic of India as follows:-