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of <h1>Delhi LG Rescinds GST Notification No. 30/2023 Following Council Advice; New Rule Effective January 2024 u/s 148.</h1> The Lieutenant Governor of the National Capital Territory of Delhi, exercising authority under section 148 of the Delhi Goods and Services Tax Act, 2017, has rescinded Notification No. 30/2023 State Tax, dated 29th December 2023. This decision follows the recommendations of the Council and applies to actions taken or omitted before the rescission. The rescission is documented in Notification No. 03/2024-State Tax, issued by the Finance (Expenditure-I) Department, and will take effect on 1st January 2024.
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