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Section 2: Definitions

DGST Rule, 2017 updated till 01.05.2020Union territory Rules of Delhi · 2017

In these rules, unless the context otherwise requires,-

(a) “Act” means the Delhi Goods and Services Tax Act, 2017 (03 of 2017);

(b) “FORM” means a Form appended to these rules;

(c) “section” means a section of the Act;

(d) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);

(e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

CHAPTER II 1 Word “Extent”omitted vide Noti. No. 7/2017-Delhi State Tax , dt. 30.06.2017, w.e.f 22.06.2017.

2 Words and brackets “(Composition and Registration)” omitted by the Delhi Goods and Services Tax (First Amendment 2017) Rules, 2017, w.e.f. 22-6-2017 vide notification no 7/2017-ST dated 30-6-2017.

COMPOSITION 1[LEVY]

Where this provision sits

ActDGST Rule, 2017 updated till 01.05.2020
Section2
Marginal noteDefinitions
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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