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        Case ID :
        GST - States

        Amendment in Notification No.8/2017 State Tax (Rate), dated the 30th June, 2017 - 38/2017- State Tax (Rate) - Delhi SGST

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        State GST exemption amendment: proviso removed and exemption extended to all registered persons until specified cutoff. The notification amends Notification No. 8/2017-State Tax (Rate) by omitting the proviso to Paragraph 1 and providing that the resulting exemption shall apply to all registered persons for the transitional application period; the amendment is made effective from the earlier operative date specified in the notification.
                          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.

                                State GST exemption amendment: proviso removed and exemption extended to all registered persons until specified cutoff.

                                The notification amends Notification No. 8/2017-State Tax (Rate) by omitting the proviso to Paragraph 1 and providing that the resulting exemption shall apply to all registered persons for the transitional application period; the amendment is made effective from the earlier operative date specified in the notification.


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