Full Text
GOVERNMENT OF INDIA
REGD. No. D. L.-33002/99
Delhi Gazette
SG-DL-E-23042025-262634
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 127]
DELHI, TUESDAY, APRIL 22, 2025/VAISAKHA 2, 1947
[N. C. T. D. No. 26
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 22nd April, 2025
No. 25/2024-State Tax
No. F.3 (01)/Fin.(Exp-I)/2025-26/DS-I/343.—In exercise of the powers conferred by sub-section (3) of
section 1 read with section 51 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), hereinafter in this
notification referred to as the said Act, the Lieutenant Governor of National Capital Territory of Delhi, on the
recommendations of the Council, hereby makes the following further amendment in the notification of the
Government of National Capital Territory of Delhi No. 50/2018-State Tax, published in the Gazette of NCT of Delhi,
Extraordinary, Part IV, vide number F.3(56)/Fin.(Rev-I)/2019-20/DS-VI/413 dated 05-09-2019, namely:-
In the said notification,
(i)
after clause (c) and before the first proviso, the following clause shall be inserted,-
"(d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person";
(ii) for the third proviso, the following proviso shall be substituted, namely-
"Provided also that nothing in this notification shall apply to the supply of goods or services or both, which
takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of
Section 51 of the said Act, except the person referred to in clause (d) of this notification."
2.
This notification shall come into force with effect from the 10th day of October, 2024.
Note:-The principal notification [No. 50/2018- State Tax], was published in the Gazette of Delhi, Extraordinary,
Part IV, Section 3, sub-section (i) vide number F.3 (56)/Fin.(Rev-1)/2019-20/DS-VI/413 dated 05-09-2019 and
last amended vide notification No. 73/2018-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV,
Section 3, Sub- section (i), vide number F.3 (58)/Fin.(Rev-I)/2019-20/DS-VI/511, dated 24th October, 2019.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Jt. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.