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of <h1>Delhi GST Act 2017: Framework for Tax on Intra-State Goods and Services; Implementation Dates Set by State Notifications.</h1> The Delhi Goods and Services Tax Act, 2017, enacted by the Legislative Assembly of the National Capital Territory of Delhi, provides for the levy and collection of tax on intra-State supplies of goods or services within Delhi. The Act, which received the Lt. Governor's assent on June 8, 2017, extends throughout the National Capital Territory of Delhi. It may be brought into force on dates specified by the State Government through notification in the Official Gazette, with provisions allowing for different commencement dates for various sections of the Act.
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