Section 2 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
2. Amendment of Section 7: In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred as the Delhi
Goods and Services Tax Act), in section 7, in sub-section (1), after clause (a), the following clause shall be insertedand shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:––“(aa) the activities or transactions, by a person, other than an individual, to its members or constituents orvice- versa, for cash, deferred payment or other valuable consideration.Explanation.––For the purposes of this clause, it is hereby clarified that, notwithstanding anything containedin any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, theperson and its members or constituents shall be deemed to be two separate persons and the supply of activities ortransactions inter se shall be deemed to take place from one such person to another;”.
