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of <h1>Delhi GST Notification Amends Tax Provisions: Updates Eligibility Descriptions and Clarifies Exemptions from 1996 Notification.</h1> The notification amends Notification No. 45/2017-State Tax (Rate) dated November 28, 2017, under the Delhi Goods and Services Tax Act, 2017. The amendments include changes in the description of entities eligible for certain tax provisions, specifically substituting 'Department of Scientific and Research' with 'Department of Scientific and Industrial Research' in specified entries. Additionally, a new explanation clarifies that exemptions align with a 1996 Government of India notification, effective from November 15, 2017. These changes are enacted by the Lt. Governor of Delhi on the recommendation of the Council, in the public interest.
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