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of <h1>Delhi GST Act Amendment: Clarification on Transport Services, Retroactive from January 2019, Authorized by Lieutenant Governor.</h1> The notification issued by the Finance (Revenue-I) Department of Delhi on 3rd September 2019, under the Delhi Goods and Services Tax Act, 2017, amends a previous notification from 30th June 2017. It introduces an Explanation under serial number 9, item (vi), clarifying that the provision does not apply to services other than the transport of goods within India. The existing Explanation is renumbered as Explanation 1. This amendment is retroactively effective from 1st January 2019. The notification was authorized by the Lieutenant Governor of the National Capital Territory of Delhi.
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