Amendment in Notification No. 12/2017- State Tax (Rate), dated the 30th June, 2017

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....ection (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Delhi, Finance Department ( Revenue-1), No.12/2017- State....

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....p 2017."; (b) after serial number11 and the entries relating thereto, the following shall be inserted namely:- (1) (2) (3) (4) (5) "11A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin....

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....d; (ii) in paragraph 3,in the Explanation, after clause (ii), the following clause shall be inserted, namely:- "(iii) A "Limited Liability Partnership" formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.". This notification shall come into force with effect from the 22nd day of Augu....