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        GST - States

        Section 173 - Amendment of certain Acts.

        Delhi Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Amendment of municipal taxation removes local advertisement tax references to align municipal Acts with GST commencement. With effect from the Act's commencement, specified clauses and subsections in the Delhi municipal statute, the words referring to tax on advertisements in a listed subsection, and the Fifth Schedule are omitted; likewise, a clause in the New Delhi municipal statute's cited subsection is omitted, thereby removing municipal references to the specified local advertisement tax provisions.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Amendment of municipal taxation removes local advertisement tax references to align municipal Acts with GST commencement.</h1> With effect from the Act's commencement, specified clauses and subsections in the Delhi municipal statute, the words referring to tax on advertisements in a listed subsection, and the Fifth Schedule are omitted; likewise, a clause in the New Delhi municipal statute's cited subsection is omitted, thereby removing municipal references to the specified local advertisement tax provisions.

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