The Finance (Expenditure-I) Department, National Capital Territory of Delhi on February 15, 2024, amended an older notification No.26/2018- State Tax (Rate), dated September 03, 2019, related to intra-state supply of goods.
The following has been stated: -
•In the said notification, -
(A) in the opening paragraph, for the phrase “paragraph 4.41”, the phrase “paragraph 4.40”, shall be substituted.
(B) in the Explanation, -
(i)for clause (a), the following clause shall be substituted, namely: -
“(a)“Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated March 31, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide S.O. 1565 (E). dated March 31, 2023.
(ii)For clause (b), the following clause shall be substituted, namely: -
“(b)“Handbook of Procedures” means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated April 01, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/ 00016/AM-23/FTP Cell dated April 01, 2023.
This notification shall come into force on July 27, 2023.
The detailed notification is given in the document attached below.
[Notification No. 10/2023-State Tax (Rate)]
