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<h1>Delhi Implements GST Rule 2 Sub-Rules from April 2018 u/s 164, Excluding Clause (7.</h1> The Government of the National Capital Territory of Delhi, through the Finance (Revenue-I) Department, announces that the provisions of specific sub-rules of rule 2 from notification No. 12/2018-State Tax will be effective from April 1, 2018. This decision is made under the authority granted by section 164 of the Delhi Goods and Services Tax Act, 2017. The notification, issued on March 28, 2018, specifies the implementation of these rules, excluding clause (7), and is published in the Gazette of Delhi.