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]