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<h1>Delhi GST Act Amended: New Input Tax Credit Conditions for Services with State Tax Over 2.5% Effective October 20, 2023.</h1> The notification amends the Delhi Goods and Services Tax Act, 2017, specifically Notification No. 11/2017-State Tax (Rate). It introduces conditions for input tax credit on services where the supplier charges state tax exceeding 2.5%. For instance, if a supplier charges more than 2.5% state tax, the credit is limited to the 2.5% rate. Additionally, changes include substituting certain terms and omitting specific serial numbers and entries in the classification scheme. These amendments are effective from October 20, 2023, as authorized by the Lieutenant Governor of Delhi.