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of <h1>Delhi Finance Dept Amends Tax Rate for Used Goods, Vehicles, and Scrap under GST Act Effective October 2017.</h1> Notification No. 36/2017-State Tax (Rate) issued by the Finance Department of Delhi on November 24, 2017, amends the previous Notification No. 4/2017-State Tax (Rate) dated June 30, 2017. Under the powers granted by the Delhi Goods and Services Tax Act, 2017, the amendment introduces a new entry after S. No. 5, specifying that used vehicles, seized and confiscated goods, old and used goods, waste, and scrap supplied by government entities to any registered person are subject to the state tax rate. This amendment is effective from October 13, 2017.
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